国际财务报告准则对转型经济国家FDI经济后果研究-世界经济专业论文.docxVIP

A b A b s tra c t F o re ig n D ire ct In ve s tm e n t h a s b e e n re c e iv ing m u ch a tte ntio n d u e to its be n e fic ia l im p a c t o n h o st co u ntry s e c o n o m ic g ro w th ,e sp e c ia lly fo r e m e rg ing e c o n o m ie s . E xta nt lite ra tu re h a s s tu d ie d m o tiv e s o f in v e s tm e n t b e h a v io r o f M u ltin a tio n a ls a n d w h a t c o n d itio n s s h o u ld e n ta ilfo r h o st c o u n trie s to attra ct m o re fo re ig n d ire ct in ve stm e n ts . B e s id e s tra d itio n a l d e te rm in a n ts o f F D Is , in s titu tio n a l d e te rm in a n ts h a v e b e e n in c re a sin g ly fo c u se d o n in re ce n t ye a rs . A s a n im p o rta n t co m po n e n t o f in stitutio n a l infra stru ctu re , a cco u n tin g sta n d a rd s in h o st c o u n trie s h a v e th e ir e c o n o m ic co n se q ue nc e s . It is w id e ly a cce p te d th a t h ig h q ua lity fin a n c ia linfo rm a tio n co u ld a ffe c t fo re ig n inv e sto rs in ve stm e nt d e c is io n s p o sitive ly .A n d h ig h q ua lity fina n cia lre p o rtin g sta n d a rd s ，e .g . IF R S ,a re c o n d u c ive to c o nv e yin g fin a n c ia l in fo rm a tio n re lia b ly to fo re ig n in v e s to rs , th u s p ro m o tin g in ve stm e n ts . H o w e ve r, w e ll-s h a pe d re p o rtin g in c e ntiv e s o f m a n a g e m e n t a n d strict e nfo rce m e n t of tho s e sta nd a rd s a re a lso v ita lto th e p ro d u ctio n o f h ig h q u a lity fina nc ia linfo rm a tio n . T h is p a p e r fo c u se s o n m a c ro e c o n o m ic co n se q u e n c e s o f In te rn a tio n a l F ina n c ia l R e p o rting S ta n d a rd s ,n a m e ly IF R S .A fte r c o ntro llin g tra d itio n a ld e te rm in a n ts o f F D Is ^ u c h a s m a rke t s iz e ,m a c ro e c o n o m ic sta b ility , Istu d ie d ho w a d o p tio n o r c o n v e rg e nc e o f IF R S , tra n s itio n p e rfo rm a n ce , in stitu tio n a le n v iro n m e n t a n d th e ir in te ra