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The purpose of this report is to gain an understanding of the regulatory environment for auditors in a jurisdiction and the extent of quality assurance and oversight that takes place. In the Report on the Observance of Standards and Codes (ROSC) Accounting and Auditing (A&A) diagnostic...
Persistent link: https://www.econbiz.de/10012248288
regulation (2010) issued by the International Organization of Securities Commissions (IOSCO). The report is structured as follows …: overview of the securities exchange and market; securities market regulation; financial reporting requirements for listed …
Persistent link: https://www.econbiz.de/10012248293
Macroeconomic growth and incomes have been on the rise since the Asian Financial Crisis (AFC), but health service utilization and health outcomes in Indonesia have been slower to improve. Jamkesmas could provide valuable benefits by allowing cardholders to acquire preventative, curative, and...
Persistent link: https://www.econbiz.de/10012248076
"This paper examines legal and regulatory measures that can be taken to promote access to the primary market in emerging market economies. While capital market development depends on many factors including, primarily, a favorable macroeconomic environment, an appropriately designed and effective...
Persistent link: https://www.econbiz.de/10010522168
"Regulation is purportedly enacted to serve specific social purposes. In reality, however, it follows a more complex … its justification and objectives, regulation can have potentially significant macroeconomic consequences by helping or … Serven provide an empirical analysis of the macroeconomic impact of regulation. They first characterize the stylized facts on …
Persistent link: https://www.econbiz.de/10010522729
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This paper focuses on core aspects of the political economy of reform, drawing on case studies of three economies transitioning to stronger business environments (Hungary, the Republic of Korea, and Mexico) and three countries with well-developed business environments (Australia, Italy, and the...
Persistent link: https://www.econbiz.de/10012247129
Changes in demographics and patterns of investment in human capital are creating opportunities for international trade in professional services. As populations in rich countries age, developing countries are seeing an increase in the proportion of working-age people. At the same time, the...
Persistent link: https://www.econbiz.de/10012557577
This ROSC analyzes accounting, financial reporting and auditing practices within the corporate sector in Nicaragua, using International Financial Reporting Standards (IFRS) and International Standards on Auditing (ISA) as benchmarks, and drawing on international experience and good practice in...
Persistent link: https://www.econbiz.de/10012550618