'This report provides an assessment of accounting and auditing practices within the corporate sector in Cambodia with reference to the International Financial Reporting Standards (IFRS) issued by the International Accounting Standards Board (IASB), and the International Standards on Auditing (ISA) issued by the International Federation of Accountants (IFAC). This assessment is positioned within the broader context of the Cambodia's institutional framework and capacity needed to ensure the qualit more...
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'This assessment of public sector accounting and auditing standards is generally meant to assist with the implementation of more effective public financial management (PFM) through better quality accounting and public audit processes in Maldives.'
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'International Finance Corporation (IFC) Private Enterprise Partnership (PEP) has developed the following methodology to measure and attribute the economic impact of its national-level business enabling environment (BEE) regulatory simplification projects in Eastern Europe and Central Asia. By comparing specific aspects of the business environment before and after IFC-supported reforms are enacted by the government, it is possible to quantify the benefits accruing to the target population, i.e., more...
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'At the end of 2005, the recently appointed reformist government led by Prime Minister Ahmed Nazif started to engage in drastic reforms of the business environment. Building on the momentum created by a successful tax reform, the government, through the General Authority for Free Zones and Investment (GAFI), took a very active role in the establishment of one-stop-shop facilities. But despite some visible progress, GAFI was still baffled by the difficulty of re-engineering administrative process more...
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'Impact monitoring and quality assurance has always been an uphill task for donors, implementing agencies, and recipient agencies. In the last few decades, authors have witnessed the evolution of impact monitoring work with lots of new methodologies and concepts, resulting in thick documents that are sometimes difficult to digest. This paper does not aim to describe this evolution. Rather, it focuses on how the German Agency for Technical Cooperation (GTZ) Small and Medium Enterprise (SME) Devel more...
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'This report is based on the findings of a review of accounting and auditing standards and practices in Malawi's corporate sector. The review exercise focused mainly on the strengths and weaknesses of the institutional framework that supports the corporate financial reporting system in the country; a review of Government accounting and auditing practices is outside the scope of this report. This report provides policy recommendations to improve accounting and auditing practices, including streng more...
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'The World Bank Group Entrepreneurship Survey measures entrepreneurial activity around the world. The database includes cross-country, time-series data on the number of total and newly registered businesses for 84 countries. This paper finds significant relationships between entrepreneurial activity and indicators of economic and financial development and growth, the quality of the legal and regulatory environment, and governance. The analysis shows the importance of electronic registration proc more...
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