مجلة الدراسات المحاسبية والمالية المتقدمة
Volume 4, Numéro 1, Pages 111-125
2020-04-30
Authors : Said Mohamed Saidani . Ensaa Redouane . Youcef Chraa .
The study aimed at revealing the nature of the relationship between the foreign direct investment and the quality of the Arab financial reporting environment after adoption IFRS during the period 2007 - 2018. For study this relationship, the paper uses panel cointegration with a corresponding vector error correction model (VECM) to investigate in three main areas: Business impact of rules on FDI, FDI based on technology transfer, Prevalence of foreign ownership, by using the Eviews.7 program. The results showed a long run relationship between the quality of the Arab financial reporting environment and the foreign direct investment in all indicators and same period. This is the first study that we are aware of to directly examine this relation in Arab Economies, thus, this paper provides new empirical evidence in Arab Economies for increase resource allocation efficiency.
Globalization, Foreign Direct Investment, International accounting convergence, IFRS, Arab Countries.
بوسالم أحلام
.
عابد يوسف
.
ص 117-132.
Yahia Zeghoudi
.
pages 74-88.
Ahmed Bekkaye
.
pages 135-146.
Ferzizi Ibrahim
.
pages 186-203.