This assessment of accounting and auditing practices in Slovenia focuses on the strengths and weaknesses of the accounting and auditing environment that influence the quality of corporate financial reporting, and involves a review of both mandatory requirements, and actual practice. It uses...

This report provides an assessment of the corporate governance policy framework, and enforcement and compliance practices in Slovenia. The country has already upgraded its legislation to meet European Union (EU) Directives, and, its legal and regulatory framework dealing with corporate...

A joint International Monetary Fund (IMF)-World Bank mission visited Ljubljana, Slovenia during November 6-20, 2000 as part of the IMF-World Bank Financial Sector Assessment Program (FSAP). The principal objective of the mission was to assist the authorities in identifying potential...

This assessment of accounting and auditing practices in Slovenia is part of a joint initiative of the World Bank and International Monetary Fund (IMF) to prepare Reports on the Observance of Standards and Codes (ROSC). The assessment focuses on the strengths and weaknesses of the accounting and...

This review looks at the governance of the insurance sector in Slovenia, analyzing the legal framework and its enforcement and the adoption of corporate governance principles by firms. It is intended to provide policy makers and insurers in Slovenia, and other countries, with insight into...

The financial crises of the late 1990s in East Asia and Eastern Europe, as well as the recent corporate governance scandals in Europe and America, have highlighted the need for strong corporate governance in ensuring a sound and stable financial sector. The governance practices of banks are...

"The authors describe the main trends of Brazil's fiscal policy during the past decade and analyze (1) the ability to raise the primary surplus in response to external shocks, (2) the pro-cyclical nature of fiscal policy, and (3) the long-run impact of government expenditure composition and...

"The authors explore the relationship between fiscal rules and capital budgeting. The current budgetary approach to limit deficits to a fixed portion of GDP or to balance budgets could undermine incentives to invest in public capital with long-run returns since politicians concerned about...