IFRS and FPI nexus: does the quality of the institutional framework matter for African countries?

Simbi, Chipo; Arendse, Jacqueline A; Khumalo, Sibanisezwe A

Title: IFRS and FPI nexus: does the quality of the institutional framework matter for African countries?
Creator: Simbi, Chipo
Creator: Arendse, Jacqueline A
Creator: Khumalo, Sibanisezwe A
Subject: To be catalogued
Date Issued: 2022
Date: 2022
Type: text
Type: article
Identifier: http://hdl.handle.net/10962/426448
Identifier: vital:72354
Identifier: xlink:href="https://doi.org/10.1108/JAEE-10-2021-0319"
Description: The institutional framework of an African country may influence the effectiveness of the International Financial Reporting Standards (IFRS) on foreign investment inflows. The purpose of this paper is to argue that the quality of a country's institutional framework impacts the effectiveness of IFRS to an adopting country and ultimately influences the levels of Foreign Portfolio Investment (FPI).
Format: computer
Format: online resource
Format: application/pdf
Format: 1 online resource (20 pages)
Format: pdf
Publisher: Emerald
Language: English
Relation: Journal of Accounting in Emerging Economies
Relation: Simbi, C., Arendse, J.A. and Khumalo, S.A., 2023. IFRS and FPI nexus: does the quality of the institutional framework matter for African countries?. Journal of Accounting in Emerging Economies, 13(1), pp.195-215
Relation: Journal of Accounting in Emerging Economies volume 13 number 1 p. 195 2022 2042-1168
Rights: Publisher
Rights: Use of this resource is governed by the terms and conditions of the Emerald Insight Copyright Statement (https://www.emeraldgrouppublishing.com/about/policies/copyright.htm)
Rights: Closed Access

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