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Exploring the macro-market determinants of Chinese FDI in OBOR nations: considering the role of IFRS adoption

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  • Waseem Ahmad Khan
  • Zia Ur Rahman
  • Shoukat Iqbal Khattak

Abstract

The study investigated how accounting quality, corporate governance, and financial market efficiency attract Chinese FDI (CFDI) in the context of IFRS adoption among forty-three BRI economies from 2007–2018. The generalized linear model estimates demonstrated that (i) IFRS adoption negatively affected CFDI; (ii) accounting information quality had an insignificant effect on CFDI; (iii) corporate governance and financial market efficiency had a significant positive role in attracting FDI. Further, the sample was divided into IFRS and non-IFRS BRI Countries. The results were highly robust in economies that practiced IFRS, whereas accounting information quality became significant and positive in economies with no-IFRS practices.

Suggested Citation

  • Waseem Ahmad Khan & Zia Ur Rahman & Shoukat Iqbal Khattak, 2024. "Exploring the macro-market determinants of Chinese FDI in OBOR nations: considering the role of IFRS adoption," Journal of the Asia Pacific Economy, Taylor & Francis Journals, vol. 29(4), pages 1911-1939, October.
    • Handle: RePEc:taf:rjapxx:v:29:y:2024:i:4:p:1911-1939
    DOI: 10.1080/13547860.2023.2218722
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