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The Liquidity Coverage Ratio: the need for further complementary ratios?
Ojo, Marianne - Volkswirtschaftliche Fakultät, … - 2013
This paper considers components of the Liquidity Coverage Ratio – as well as certain prevailing gaps which may necessitate the introduction of a complementary liquidity ratio. The definitions and objectives accorded to the Liquidity Coverage Ratio (LCR) and Net Stable Funding Ratio (NSFR)...
Persistent link: https://www.econbiz.de/10011259211
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The need for global adoption and adaptation of International Financial Reporting Standards (IFRS): post Enron consequences and the restoration of confidence to capital markets foll...
Ojo, Marianne - Volkswirtschaftliche Fakultät, … - 2012
Many questions have been raised as to whether financial accounting has become more conservative. The value relevance and qualitative characteristics of accounting information have become topics of particular relevance given the role they have assumed in influencing the value judgment of...
Persistent link: https://www.econbiz.de/10011260479
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Gasto público basado en políticas públicas: ¿Hasta dónde hemos avanzado en México?
Sour, Laura - Volkswirtschaftliche Fakultät, … - 2008
objectives of social and economic development which they must know itself through the transparency norms, since these allow to …
Persistent link: https://www.econbiz.de/10011260874
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Harmonising Basel III and the Dodd Frank Act through international accounting standards: reasons why international accounting standards should serve as “thermostats”
Ojo, Marianne - Volkswirtschaftliche Fakultät, … - 2012
Why should differences between regulatory and accounting policies be mitigated? Because mitigating such differences could facilitate convergence – as well as financial stability. The paper “Fair Value Accounting and Procyclicality: Mitigating Regulatory and Accounting Policy Differences...
Persistent link: https://www.econbiz.de/10009647254
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Evaluating the electronic government: advances in the transparency of the State public finances.
Sour, Laura - Volkswirtschaftliche Fakultät, … - 2007
can actually improve its transparency has still not been answered. Following the literature about the effect of the … pressure of globalisation on bureaucratic change, this paper compares the transparency of the figures for public finances found … according to the Ley de Transparecia y Accesso a la Información Pública - LTAIP (Transparency and access to public information …
Persistent link: https://www.econbiz.de/10011108287
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Democracy and Transparency in the Mexican public budget approval process
Sour, Laura - Volkswirtschaftliche Fakultät, … - 2007
The main objective of this paper is to fill the academic gap regarding the actors and determinants in the approval process of the public budget in Mexico. The research question deals with the analysis of the impact of the partisan and budgetary variables during the budget approval process. This...
Persistent link: https://www.econbiz.de/10011111281
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Changing central bank transparency in Central and Eastern Europe during the financial crisis
Csávás, Csaba; Erhart, Szilárd; Naszódi, Anna; … - Volkswirtschaftliche Fakultät, … - 2012
There is ample empirical evidence in the literature for the positive effect of central bank transparency on the economy …. The main channel is that transparency reduces the uncertainty regarding future monetary policy and thereby it helps agents … to make better investment, and saving decisions. In this paper, we document how the degree of transparency of central …
Persistent link: https://www.econbiz.de/10011111698
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The need for the adoption of International Financial Reporting Standards (IFRS): some explanations for the pace of implementation
Ojo, Marianne - Volkswirtschaftliche Fakultät, … - 2012
Whilst the impact of globalisation and harmonisation is currently being witnessed around the globe, and the need to embrace the adoption of International Financial Reporting Standards (IFRSs) is becoming increasingly evident, certain jurisdictions have been much quicker in their embrace,...
Persistent link: https://www.econbiz.de/10011111963
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La nécessité d'une adoption (et l'adaptation) mondiale des IFRS (des normes internationales d'information financière): conséquences post-Enron et la restauration de la confiance au...
Ojo, Marianne - Volkswirtschaftliche Fakultät, … - 2012
Many questions have been raised as to whether financial accounting has become more conservative. The value relevance and qualitative characteristics of accounting information have become topics of particular relevance given the role they have assumed in influencing the value judgment of...
Persistent link: https://www.econbiz.de/10011258018