Causal relationship between International Financial Reporting Standard (IFRS) and Foreign Direct Investment (FDI) : a panel data analysis of ASEAN countries

• Main Authors: Yousefinejad, Maryam, Azlina Ahmad, Fairuz Md. Salleh, Ruzita Abdul Rahim
• Format: Article
• Language: English
• Published: Penerbit Universiti Kebangsaan Malaysia 2018
• Online Access: http://journalarticle.ukm.my/19723/1/28738-91513-1-PB.pdf; http://journalarticle.ukm.my/19723/; https://ejournal.ukm.my/ajac/issue/view/1139/showToc
• Institution: Universiti Kebangsaan Malaysia

This study investigates the causal relationship between International Financial Reporting Standard (IFRS) adoption and Foreign Direct Investment (FDI) inflows in ASEAN countries during the period of 2001 to 2016. This study applies panel co-integration and causality test to examine the short and lon...