informal, and the impact of normalization on their profitability. The analysis finds that the impact of tax registration on … profitability depends on firm size and the ability to issue tax receipts, and presents a set of prioritized policy implications for …

costs and provisioning for loan losses remain high compared to some other economies. Profitability of the aggregate banking …

better understand the reasons why firms are informal and the impact of formalization on their profitability, in order to … registration on profitability depends on firm size and the ability to issue tax receipts. The smallest and the largest firms in the …

, accounting and financial reporting, at the central and local government level. It assesses what it would take to qualify the … private sector, the report examines accounting and auditing standards and practices, the development of the Institute of the …

This ROSC analyzes accounting, financial reporting and auditing practices within the corporate sector in Nicaragua … follow high-level accounting and auditing practices and the highest standards of corporate governance. This ROSC supports … skills of accounting and audit practitioners, (ii) strengthening the regulatory framework governing accounting and audit …