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Causal Relationship between International Financial Reporting Standard (IFRS) and Foreign Direct Investment (FDI): A Panel Data Analysis of ASEAN Countries
16 references·3 citing·46 second hop
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References

  • 1969Investigating Causal Relations by Econometric Models and Cross-spectral Methods23,139 cited
  • 2002Unit root tests in panel data: asymptotic and finite-sample properties13,211 cited
  • 1999Critical Values for Cointegration Tests in Heterogeneous Panels with Multiple Regressors6,781 cited
  • 2007Accounting Information, Disclosure, and the Cost of Capital2,582 cited
  • 2008Mandatory IFRS Reporting around the World: Early Evidence on the Economic Consequences2,174 cited
  • 2004On the estimation and inference of a cointegrated regression in panel data1,851 cited
  • 2002The Geography of Equity Listing: Why Do Companies List Abroad?858 cited
  • 2011Does Mandatory Adoption of IFRS Improve Accounting Quality? Preliminary Evidence831 cited
  • 2004Information costs and home bias: an analysis of US holdings of foreign equities816 cited
  • 2011The impact of mandatory IFRS adoption on foreign mutual fund ownership: The role of comparability721 cited
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  • 2015The foreign direct investment–economic growth nexus470 cited
  • 2006Economic Benefits of Adopting IFRS or US‐GAAP – Have the Expected Cost of Equity Capital Really Decreased?

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412 cited
  • 2006An analysis of the factors affecting the adoption of international accounting standards by developing countries356 cited
  • 2015Foreign direct investment and economic growth: A real relationship or wishful thinking?339 cited
  • Cited by

    • 2022Inward FDI, IFRS Adoption and Institutional Quality: Insights from the MENA Countries22 cited
    • 2023Impact of mandatory IFRS adoption on economic growth: the moderating role of Covid-19 crisis in developing countries15 cited
    • 2022Factors Influencing Cryptocurrency Awareness Among Young Working Adults in Malaysia: A Conceptual Paper4 cited