Africa has significant potential to improve its climate-smart sustainable development by focusing on the Blue Economy. However, efforts to reach this potential are stymied by poor access to relevant data and knowledge due to inadequate historical investments in technology and institutional...

"The authors compare the two merger control systems currently employed worldwide: a mandatory system based on merger size threshold and a voluntary system with ex-post monitoring and fines. The voluntary system possesses two informational advantages: (i) the enforcement agency employs more...

There are an estimated 1.2 billion regular smokers in the world today, approximately one third of the global population over the age of 15, and the numbers are rising (World Health Organization 2002). Studies show that many smokers still do not know that tobacco causes disease and premature...

Informality hampers economic performance at both macro and micro levels. High degree of informality and low economic growth tend to go hand-in-hand, although evidence shows that the relationship likely comes from common determinants of both. Informality in Ecuador remains high compared to other...

This report provides an assessment of accounting and auditing practices within the corporate sector in Cambodia with reference to the International Financial Reporting Standards (IFRS) issued by the International Accounting Standards Board (IASB), and the International Standards on Auditing...

This report analyzes corporate financial reporting and auditing practices in Haiti. It supports the Government's efforts to: (a) improve financial sector stability and development; (b) encourage a business climate conducive to private investment and local companies' access to credit and...

Strengthening corporate financial reporting is important for Argentina, as the country seeks to foster confidence in the local business community in order to stimulate investments, both local and foreign. In addition, strong corporate accounting practices enable local banks and financial...

As work on the economics of information' demonstrates, enhancing the reliability and availability of financial reporting is conducive to economic growth and mitigating the risk of financial system instability. In that context, this report provides an assessment of accounting and auditing...

This report provides an assessment of accounting, financial reporting and auditing requirements and practices within the enterprise and financial sectors in Georgia. The report uses International Financial Reporting Standards (IFRS), International Standards on Auditing (ISA) and draws on...

This assessment of public sector accounting and auditing for Bangladesh is meant generally to help implement more effective Public Financial Management (PFM) through better quality accounting and public audit processes in Bangladesh and to provide greater stimulus for more cost effective...