The Geographic Implication of IFRS Adoption

Efobi, Uchenna and Oluwatobi, Stephen (2014) The Geographic Implication of IFRS Adoption. SSRN.

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Abstract

This paper focuses on the linkage between IFRS adoption and the occurrences of global land deals. Data was gathered for 83 countries and the system GMM technique was applied in the estimations. Among the results from the study includes that IFRS adoption has a positive and significant explanations for the occurrences of global land deals. This result is robust and some policy implications stems from the result.

Item Type:	Article
Uncontrolled Keywords:	FDI; Financial Reporting; IFRS; Land Deal
Subjects:	H Social Sciences > H Social Sciences (General) H Social Sciences > HG Finance
Divisions:	Faculty of Law, Arts and Social Sciences > School of Social Sciences
Depositing User:	Mrs Patricia Nwokealisi
Date Deposited:	08 Feb 2019 10:51
Last Modified:	08 Feb 2019 10:51
URI:	http://eprints.covenantuniversity.edu.ng/id/eprint/12375

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