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- W2496608122 abstract "This chapter examines the effect of International Financial Reporting Standards (IFRS) adoption on Foreign Direct Investment (FDI) and Ghanaian economy. It is a cross sectional survey study, with the population consisting of both Preparers and Users of financial statements. Stratified Random sampling method was adopted to gather primary data. Findings showed that IFRS has been adopted in Ghana and it is perceived that IFRS implementation promotes FDI inflows and economic growth. This study recommends all stakeholders to have full implementation to reap benefits of the IFRS and principle - based standards. The implication is that preparers need to work on their skills and expertise gap through training and development and to ensure that these standards are included in the academic and professional curricula. Moreover, regulatory bodies should monitor and enforce these standards but where local content is needed, convergence should be the solution." @default.
- W2496608122 created "2016-08-23" @default.
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- W2496608122 date "2016-01-01" @default.
- W2496608122 modified "2023-09-27" @default.
- W2496608122 title "The Effect of International Financial Reporting Standards Adoption on Foreign Direct Investment and the Economy" @default.
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- W2496608122 doi "https://doi.org/10.4018/978-1-4666-9876-5.ch017" @default.
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