The purpose of this report is to gain an understanding of the financial reporting requirements for companies whose equity or debt securities are listed for trading on a regulated market in a jurisdiction in addition to or instead of the requirements for commercial enterprises in general. There...

The UK has one of the most complete corporate governance frameworks in the world. Key to its success are a strong and self-aware institutional investor community, an innovative and flexible set of regulations (including the Combined Code on corporate governance, which can claim to be the first...

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...

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...

This assessment of accounting and auditing practices in Ukraine 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 report presents the results of various experimental studies that try to address, from different perspectives, the challenges of supporting the growth and profitability of women entrepreneurs. In Mexico, women tend to be overrepresented in the category of microentrepreneurs, who often have...

The report focuses on sectoral choice as one of the contributors to the gender gap in firm performance. It explores the difference in profits among female entrepreneurs who cross over into male-dominated sectors (MDS) compared to those who remain in traditionally female-concentrated sectors...

In every mining region across the globe, there are a multitude of entities primarilyfocused on progressing the interests of women in mining. At the national level,the most notable interest group is that of Women in Mining (WIM) organizations.Although WIM organizations share a common vision,...