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The welfare impact of expanding access to bank accounts depends on whether accounts crowd out pre-existing financial relationships, or whether private gains from accounts are shared within socia...
Poverty is often characterized not only by low and unstable income, but also by heavy debt burdens. We find that reducing barriers to saving through access to free savings accounts decreases participa...
Effective January 2, 2009, the government of Canada introduced a new saving instrument for Canadian residents, 18 years or older1– the Tax-Free Savings Account (TFSA). This savings incentive has been ...
This paper makes an analysis of the European System of Accounts (ESA95) financial treatment of Public-Private Partnerships (PPP). PPP are complex operations that allow incumbents to create infrastruct...
The consolidation of financial information is an important aspect to be taken into consideration by financial directors and politicians in the decision making process. Furthermore than a precious ma...
We provide an overview of the theory and practice of constructing PPPs. We focus on four practical areas: how to handle international differences in quality; the treatment of urban and rural areas of ...
中山大学基础会计学英文课件Lesson 4 Adjusting Accounts for Financial Statement
We are grateful to Shaida Baidee, Misha Belkindas, Erwin Diewert, Yuri Dikhanov, Nada Hamadeh, Mick Silver, Eric Swanson, Fred Vogel, and two referees for helpful comments on an earlier version. B...
The basic financial purpose of an enterprise is maximization of its value. Trade credit management should also contribute to the realization of this fundamental aim. Many of the current asset manageme...

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