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The adoption of IFRS for SMEs in the northern sector of Ghana: A case of structural equation modeling
Sappor, Peter; Sarpong, Francis Atta; Seini, Rezikatu … - In: Cogent Business & Management 10 (2023) 1, pp. 1-32
The current study investigated the adoption of IFRS for SMEs among 800 SMEs in the northern sector of Ghana. The study …, the PLS-SEM was used in analyzing the data. The study revealed that the majority of SMEs were aware of IFRS for SMEs in … financial reporting to a high extent. The study further found that most SMEs did not fully comply to the IFRS for SMEs in …
Persistent link: https://www.econbiz.de/10014527466
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The political economy of aid flows to North Africa
Harrigan, Jane - 2011
This paper provides an historical overview of aid flows to North Africa. It assesses the aid allocation process and argues that past aid flows to the region have been heavily influenced by donor political interests. This has reduced the effectiveness of aid which, with the exception of Tunisia,...
Persistent link: https://www.econbiz.de/10010280088
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Openness and Human Capital as Sources of Productivity Growth : An Empirical Investigation from the MENA Countries
Haouas, Ilham; Yagoubi, Mahmoud - 2005
This paper investigates the impact of openness to trade and higher levels of human capital on the economies of some MENA countries. To answer the question: whether either human capital or openness can be shown to cause productivity, we use panel data on 16 countries spanning the 1965 -2000...
Persistent link: https://www.econbiz.de/10010262187
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Successful' development models in the MENA region
Drine, Imed - 2012
This paper provides a synthesis of the country cases in the Middle East and North Africa: Oman, Bahrain, Tunisia, and the United Arab Emirates. Although these countries differ in terms of resource endowments and economic evolution, they share common aspects of successful development. This...
Persistent link: https://www.econbiz.de/10010319870
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Climate variability and agricultural productivity in MENA region
Drine, Imed - 2011
The Middle East and North Africa (MENA) region is particularly vulnerable to climate change. The severity of climate-change impacts is related to the geographic and ecological particularity of the region. The majority of countries in the MENA region belong to the hydraulic poor regions located...
Persistent link: https://www.econbiz.de/10010319901
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Analysts' Forecast Accuracy in Germany: The Effect of Different Accounting Principles and Changes of Accounting Principles
Ernstberger, Jürgen; Krotter, Simon; Stadler, Christian - In: BuR - Business Research 1 (2008) 1, pp. 26-53
This paper assesses the influence of an adoption of IAS/IFRS or US GAAP on the financial analysts' forecast accuracy in … IFRS or US GAAP data than for forecasts based on German GAAP data. Moreover, in the year of switching from German GAAP to …
Persistent link: https://www.econbiz.de/10010421323
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Private sector development in the South and East Mediterranean region
Woodward, Richard; Safavi, Mehdi - 2012
This report is concerned with the analysis of privatization and private sector development for the eastern and southernMediterranean countries partnered with the European Union and collectively known as MED-11. Noting that the analysis applies to the situation prior to the dislocations of the...
Persistent link: https://www.econbiz.de/10010326585
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Background report on private sector development in Latin America, the post-communist countries of Europe and Asia, the Middle East and North Africa
Woodward, Richard; Kozarzewski, Piotr; Safavi, Mehdi - 2012
After a long period in which state-led development was the dominant economic paradigm, since the 1980s private sector development has been the focus for economic policy makers. It is probably no coincidence that economic growth, stagnant for a few decades in much of the developing world, took...
Persistent link: https://www.econbiz.de/10011430885
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Technological Readiness in the Middle East and North Africa – Implications for Egypt
Brach, Juliane - 2010
Innovation is widely recognized as a key driver of sustainable economic development. Governments, international organizations, donors and investors are increasingly interested in evaluating the technological capabilities and innovative capacities in developing countries, but often lack...
Persistent link: https://www.econbiz.de/10010275982
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The impact of FTAs on MENA trade
Parra Robles, María Dolores; Martínez-Zarzoso, Inmaculada - 2012
The present work analyses the impact of free trade agreements (FTAs) on the improvement of trade flows for ten Middle East and North African Countries (MENA) for the period 1990-2010. An extended gravity model is estimated to analyse the average and individual impact of six FTAs (four...
Persistent link: https://www.econbiz.de/10010286649