The impact of IFRS adoption on foreign direct investment

By Lawrence A. Gordon, Martin P. Loeb, Wenjie Zhu. 2012

242 citations recorded by the source corpus.

Subfields: Accounting, Strategy and Management

View Paper: https://www.semanticscholar.org/paper/719c85fb353e0b14cf09b87cc8d4a582e8d63275

How researchers see this paper

The researchers whose trusted networks rank it highest, strongest advocate first. Every researcher gets a different order.

In Accounting

1. V. Tauringana
2. Lyton Chithambo

In Strategy and Management

1. V. Tauringana
2. Lyton Chithambo
3. A. Gerged

Citations in the corpus

• The effect of DEFRA guidance on greenhouse gas (2014, background): “…time to public and policy pressure, and noted the signi fi cant in fl uence of ISO 14001 on the extent and quality of environmental reporting; and Gordon, Loeb, and Zhu (2012) found that the enactment of the Sarbanes-Oxley Act 2002 positively affected voluntary disclosure of fi rms' security…”
• The Effect of Mandatory IFRS Adoption on Real and Accrual-Based Earnings Management Activities (2014, unknown): “More specifically, IFRS adoption results in increases in market liquidity, reduction in information asymmetry, increases in foreign direct investment, decreases in the cost of equity capital, and so on (Covrig et al., 2007; Daske et al., 2008; Christensen et al., 2007; Gordon et al., 2012).”