We investigate whether there are racial and ethnic disparities in children's education in Ethiopia, India, Peru, and Viet Nam. We find that in all the four countries, and especially in Viet Nam, children from small ethnic groups have lower education attainment and cognitive ability. The gap in...

This paper re-examines the effects that adoption of the International Financial Reporting Standards (IFRS) has had on financial reporting of French listed firms. By analysing the 2004 financial statements of CAC 40 companies, we show that the transition to the IAS/IFRS has a significant impact...