, relative to the other countries, in a standard growth accounting framework, in an attempt also to disentangle the contribution …

aspect: the system of accounting for secrets was also secret and so had to account for itself. The evidence suggests that … KGB, to estimate the aggregate costs of handling secret paperwork. Over the period from 1954 to 1982, accounting for …

reinforcing steps in three areas: accounting, disclosure and risk management; the architecture of prudential regulation; and …

differences in perspective between accounting standard setters and prudential authorities. Building on previous work, we argue … could act as more of a focal point in the design of accounting standards, as greater consistency between sound risk … management practices and accounting standards can help to narrow the wedge between accounting and underlying economic valuations. …

regards micro information, significant differences in perspective between accounting standard setters and prudential … accounting standard setters and supervisory authorities is called for both in developing the final set of information and in …

The Soviet dictatorship used secrecy to shield its processes from external scrutiny. A system of accounting for …