The realization of many of the United Nations (UN) sustainable development goals (SDGs) depends on bolstering the performance of service sectors and improving access to specific services in developing countries. We show that prevailing services, trade, and investment policies affect access to...

This paper shows that banks use accounting discretion to overstate the value of distressed assets. Banks'' balance sheets overvalue real estate-related assets compared to the market value of these assets, especially during the U.S. mortgage crisis. Share prices of banks with large exposure to...

This paper shows that banks use accounting discretion to overstate the value of distressed assets. Banks' balance sheets overvalue real estate-related assets compared to the market value of these assets, especially during the U.S. mortgage crisis. Share prices of banks with large exposure to...