This paper is the result of a joint pilot exercise of the “Toolkit for identifying, monitoring and evaluating the value added of triangular co-operation” among the EU-LAC Facility for Triangular Co-operation (ADELANTE) and the OECD. The eight projects of the ADELANTE Facility worked with the...

This thesis sheds light on the functioning and characteristics of payment systems to serve as a foundation for understanding the drivers for higher payment system efficiency. Its central goal is to develop insights into the determinants of collective payment choice suitable to lower payment...

We analyse in detail conservative accounting practices in seventeen European countries, taking into account institutional factors. In addition, we examine the impact of IFRS adoption and the influence of changes in economic conditions on conditional conservatism. Specifically, we study the level...