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Botswana - Accrual Accounting Policy Note and Guide

World Bank - 2013

This paper comprises two volumes: volume one, this concise policy and guidance note that deals with the request as outlined, and a volume two which provides more detailed technical guidance on the implementation of International Public Sector accounting Standards (IPSAS) accrual based standards....

Persistent link: https://www.econbiz.de/10012557232

Report on Pilot Study on Migration to Accrual Accounting : Forest and Health Departments of State Government of Madhya Pradesh (India)

World Bank - 2013

accrual accounting system. The study is noteworthy that not only statement of financial position for the reporting entity has …

Persistent link: https://www.econbiz.de/10012557336

Report on the Observance of Standards and Codes, Accounting and Auditing : Module B - Institutional Framework for Corporate Financial Reporting, B.8 Accounting Standard-setting

World Bank - 2017

accounting and financial reporting standards in a jurisdiction, covering: (a) the adoption of International Financial Reporting …

Persistent link: https://www.econbiz.de/10012248287

Report on the Observance of Standards and Codes, Accounting and Auditing : Module B - Institutional Framework for Corporate Financial Reporting, B.2 Listed Companies

World Bank - 2017

The purpose of this report is to gain an understanding of the financial reporting requirements for companies whose … of the local securities market regulator in respect of financial reporting of listed companies specifically. Questions …: overview of the securities exchange and market; securities market regulation; financial reporting requirements for listed …

Persistent link: https://www.econbiz.de/10012248293

Public Reporting on State-Owned Enterprises : Managing the Relationship between SOE Aggregate Reporting and Public Sector Consolidated Financial Statements

World Bank - 2022

strengthen monitoring of SOE performance and to improve transparency in reporting on the sector. The objective of this note is to … examine two distinct but related practices for public reporting on SOEs, aggregate reporting and public sector consolidated …

Persistent link: https://www.econbiz.de/10013544942

Globalization and innovation in emerging markets

Gorodnichenko, Yuriy - 2009

"Globalization brings opportunities and pressures for domestic firms in emerging markets to innovate and improve their competitive position. Using data on firms in 27 transition economies, the authors test for the effects of globalization through the impact of increased competition and foreign...

Persistent link: https://www.econbiz.de/10011394102

Effects of privatization and ownership in transition economies

Estrin, Saul (contributor) - 2009

"The paper evaluates the effects of privatization in the post-communist economies and China. In post-communist economies privatization to foreign owners results in a rapid improvement in performance of firms, while performance effects of privatization to domestic owners are less impressive and...

Persistent link: https://www.econbiz.de/10011394105

Convergence in institutions and market outcomes : cross-country and time-series evidence from the business environment and enterprise performance surveys in transition economies

Mitra, Pradeep - 2009

"This paper uses firm-level data from the Business Environment and Enterprise Performance Surveys to study the process of convergence of transition countries with developed market economies. The study focuses on competition and market structure, finance and the structure of lending to firms, and...

Persistent link: https://www.econbiz.de/10011394113

Firms' productive performance and the investment climate in developing economies : an application to MENA manufacturing

Kinda, Tidiane - 2009

"Drawing on the World Bank Investment Climate Assessment surveys, this paper investigates the relationship between firm-level technical efficiency and the investment climate for 22 developing economies and eight manufacturing industries. The authors first propose three measures of firms'...

Persistent link: https://www.econbiz.de/10011394163

Innovative firms or innovative owners? : determinants of innovation in micro, small, and medium enterprises

De Mel, Suresh J. - 2009

"Innovation is key to technology adoption and creation, and to explaining the vast differences in productivity across and within countries. Despite the central role of the entrepreneur in the innovation process, data limitations have restricted standard analysis of the determinants of innovation...

Persistent link: https://www.econbiz.de/10011394228