raja slot
raja slot
slot deposit pulsa tanpa potongan
slot gacor 2024
raja slot
raja slot
raja slot

THE ROLE OF INTERNATIONAL FINANCIAL REPORTING STANDARDS ADOPTION IN THE EXTENT OF DISCLOSURE ON CORRUPTION IN AFRICA


Caleb Opoku Mensah
Post graduate , Jiangsu University
Abstract
The study examines the level of corruption disclosure and the adoption of IFRS in 27 African nations using unbalanced panel data from 2003 to 2020. The Arellano-Bond dynamic panel data method, generalized linear model, and linear regression were the three panel methodologies used in the study to analyses the data and draw statistically significant conclusions. According to the study, the extent of disclosure has a positive impact on corruption in Africa and the adoption of IFRS has a negative impact on it. However, the analysis using generalized linear models and linear regression showed that the dynamic panel data method had a negative impact on corruption. More studies investigating the adoption of IFRS in developing countries are advised because the studys findings are best viewed as suggestive rather than conclusive.
Keywords: Corruption; IFRS adoption; Extent of disclosure; Economic growth; Political institutions; dynamic panel data estimations
Journal Name :
EPRA International Journal of Research & Development (IJRD)

VIEW PDF
Published on : 2022-07-14

Vol : 7
Issue : 7
Month : July
Year : 2022
Copyright © 2024 EPRA JOURNALS. All rights reserved
slot deposit dana slot deposit dana raja slot slot deposit dana https://www.everestind.com/slot-deposit-dana/ https://jamaat.org/slot-deposit-dana-2024 https://eprajournals.com/template/ecom/assets/css/amp/