potential pitfalls with interpretation, where different evaluation methods can lead to different conclusions about country …

center for financial reporting reform (CFRR). The survey was carried out using an online questionnaire and captures data from … constraints of SMEs' financial reporting practices. It also feeds into a broader CFRR study on corporate financial reporting … Austrian SMEs; auditing financial statements; SME financing; and financial reporting and access to finance …

accounting and financial reporting standards in a jurisdiction, covering: (a) the adoption of International Financial Reporting …

statements; monitoring and enforcement: financial reporting; and corporate governance …The purpose of this report is to gain an understanding of the financial reporting requirements for companies whose … requirements for commercial enterprises in general. There are also questions in relation to the monitoring and enforcement capacity …

The Independent Evaluation Group's (IEG) Results and Performance of the World Bank Group (RAP) is a comprehensive … programs deliver results, and its system for monitoring the implementation of IEG's recommendations …

evaluation. The paper defines spillover effects and discusses why it is important to measure them. It explains how to design a … such that they explain the cause of these effects and whom they affect. Such an evaluation design is necessary to avoid …