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accounting and financial reporting standards in a jurisdiction, covering: (a) the adoption of International Financial Reporting …
Persistent link: https://www.econbiz.de/10012248287
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
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
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"This paper studies the relation between institutional investors and capital market development by analyzing unique data on monthly asset-level portfolio allocations of Chilean pension funds between 1995 and 2005. The results depict pension funds as large and important institutional investors...
Persistent link: https://www.econbiz.de/10010520972
"This paper argues that the dominant policy paradigm on financial development is increasingly insufficient to address big emerging issues that are particularly relevant for financial systems in Latin America. This paradigm was shaped over the past decades by a fundamental shift in thinking...
Persistent link: https://www.econbiz.de/10010522099
"This paper reviews the evidence on the importance of finance for economic well-being, provides data on the degree of use of basic financial services by households and firms across a sample of countries, assesses the desirability of more universal access, and overviews the macroeconomic, legal,...
Persistent link: https://www.econbiz.de/10010522611