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To a great extent, the quality of financial reporting depends on the quality of the Accounting and Auditing standards on which the reporting and auditing requirements are based. The objective of the auditing standards analysis is to compare the national standards used to conduct audits of...
Persistent link: https://www.econbiz.de/10012248295
The quality of financial reporting depends to a great extent on the quality of the Accounting and Auditing (A&A) standards on which the reporting is based. Accounting standards are seen as a critical language of business. In countries seeking to improve their business environment to attract...
Persistent link: https://www.econbiz.de/10012248296
leveraged on average, she finds that smaller firms have significantly less access to bank finance than larger firms do. This … confirms the widely held view that there is a need to improve the availability of credit for small enterprises. "--World Bank …
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Contents of Volume 2: Letter of Transmittal, Management's Discussion and Analysis, International Bank for …
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The purpose of this report is to gain an understanding of the financial reporting requirements for companies whose equity or debt securities are listed for trading on a regulated market in a jurisdiction in addition to or instead of the requirements for commercial enterprises in general. There...
Persistent link: https://www.econbiz.de/10012248293
revenues, costs, and risks in each market segment, and conclude with policy implications. "--World Bank web site …
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transparency and accountability in government and industry alike. "--World Bank web site …
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"Under the traditional "competition-fragility" view, more bank competition erodes market power, decreases profit … margins, and results in reduced franchise value that encourages bank risk taking. Under the alternative "competition …-stability" view, more market power in the loan market may result in greater bank risk as the higher interest rates charged to loan …
Persistent link: https://www.econbiz.de/10010521063