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Poor people derive most of their income from work; however, there is insufficient understanding of the role of employment and earnings as a linkage between growth and poverty reduction, especially in low income countries. With the objective of providing inputs into the policy discussion on how to enhance poverty reduction through increased employment and earnings for given growth levels, this study explores this linkage in the case of Madagascar using data from the national accounts and household surveys from the years 1999, 2001, and 2005, a period characterized among others by a short but severe crisis which started at the end of 2001 and the subsequent economic rebound. This report is part of a series of studies conducted in the context of the World Bank’s research framework aiming to improve the understanding of the linkages among growth, labor, and poverty reduction.

This chapter contains sections titled: Introduction Bilingual SLI Bilingual Aphasia Assessment References

Creative accounting is considered to be a 21st-century phenomenon that has received increased attention after the worldwide economic crisis and budget deficits, particularly the prevention and detection of accounting manipulation. Creative accounting is a practice that influences financial indicators by using accounting knowledge and rules that do not explicitly violate accounting policies, rules, and laws. The main purpose for implementing creative accounting is to show the financial position desired by the company management; stakeholders are informed of what the management wants them to perceive. Creative accounting can be used to manipulate financial information from its correct and accurate form by exploiting existing rules or, in many cases, ignoring one or more rules. Therefore, the methodology of the present work contributes to the existing literature by systematically reviewing the impacts of creative accounting determinants on financial reporting quality, especially in the banking sector. In this review, we describe and critically analyze previous relevant works to identify and assess the relationship between the constructs addressed in the study. In conclusion, this study offers insight for academia, researchers, and practitioners on determining creative accounting practices and their influences on fraudulent financial reporting between 2015 and 2020. Lastly, the present study contributes to the existing information by conducting new research on creative accounting determinants to enhance the quality of financial reporting and, therefore, help professionals to improve practices within the profession.

The ongoing pilot phase of the European Product Environmental Footprint (PEF) tests the PEF method and develops product category-specific rules (PEFCRs) for selected product categories. The goal of PEF is to address all relevant environmental impacts and the full life cycle of products is acknowledged. However, PEF faces several methodological and practical challenges. This paper presents key findings of a comprehensive analysis of the current status of the PEF pilot phase (mainly based on the evaluation of all draft PEFCRs). Remaining key challenges are: (1) the still open goal and policy outcome of the PEF process; (2) the difficult applicability and, thus, the unclear tangible added value of some PEF rules compared to current life cycle assessment (LCA) practice; (3) the insufficient maturity level of some predefined impact assessment methods and missing reliable methods for prioritizing impact categories; and (4) the fact that, in the worst case, the developed PEFCRs may not support a fair comparability of products. This “mid-term review” of the PEF pilot phase shows that the PEF method and the PEFCRs need to be further improved and refined for a successful policy implementation of PEF, but also for avoiding that unsolved issues of PEF affect the LCA method as such.

Comparability of financial statements has been a subject that is often referred to by academics and practitioners alike. In recent years, researchers have attempted to develop a quantifiable framework to study the benefits of comparability from the perspective of equity markets. Kim et al. ( 2013 ) approach this issue from the perspective of credit markets. This discussion of their paper has three objectives. First, it critiques their proxy for comparability and offers suggestions on how to validate their assumptions. Second, it recommends improvements to their research design, keeping in mind nuances of credit as an asset class. Finally, to help the authors with their future research, it offers proxies for comparability and information asymmetry that can be developed through some new datasets that have become available to researchers.

This chapter describes the multiple dimensions of sensitivity, which result in theoretical confusion, terminology confusion, and difficulties in designing survey instruments and interpreting empirical data. Before addressing the problems posed by sensitive topics and sensitive survey questions, researchers should be aware of the nature and level of sensitivity in the countries or cultures included in a comparative survey. The chapter then describes one of the few attempts to measure the sensitivity of different topics and questions in a cross‐national context – the survey of question sensitivity (SQS) project in post‐Soviet countries. In comparative cross‐national survey design, the sensitivity of topics and questions can have major effects on data comparability. The chapter concludes that societies with similar political regimes, similar social and moral norms, and similar cultures of communication will look more similar in their profiles of sensitivity, while societies with different political regimes, social norms, and cultures will also differ in sensitivity.

The production of cross-nationally comparable data on disability has been one of the primary goals of the Washington Group on Disability Statistics (WG) since its inception in 2002. The first task taken on by the WG was the development of a short set of questions on functioning that would be suitable for national censuses. The WG short set of six questions was adopted in 2006, and in the ensuing years the WG has worked to disseminate information on disability data collection and encourage countries to implement the short set on their censuses. In recent years countries have begun to report back on the 2010 round of censuses (2006–2014) – and this paper examines recent results from our ongoing survey to collect and compare international disability data. While far from complete in terms of compliance with WG guidelines, we have begun to collect evidence that adopting the WG approach to measuring disability in censuses can produce data that are valid and internationally comparable.

The Washington Group has been in existence for 13 years and has developed and tested question sets that will produce internationally comparable disability statistics. The questions are now being adopted by National Statistical Offices, other government bodies, non-governmental organizations and academia. Over the next several years the Washington Group will put its efforts into developing materials and providing technical assistance that will facilitate the inclusion of the questions in as many data collections as possible. Assistance will also be provided in the analysis and dissemination of the data produced. New question sets focusing on the environment and participation will be developed and tested. Workgroups have also been organized to address issues of mental health and other sources of disability information such as administrative records and data registries. The information generated from the full battery of data collection tools will give governments and organizations with an interest in disability the ability to monitor whether persons with disability are fully participating in society.

This chapter contains sections titled: Introduction Decide the Question/Aims/Objectives Identify the Search Strategy Identifying Bias in the Literature Critically Evaluating the Literature Assessing Quality Issues in Randomised Controlled Clinical Trials Assessing Quality Issues in Qualitative Studies Write the Review Conclusion References Further Reading Websites

I examine whether Statement of Financial Accounting Standards No. 121 Accounting for the Impairment of Long-Lived Assets and for Long-Lived Assets to be Disposed Of (SFAS 121) reduced the amount of discretion available to firms in recognizing and reporting asset impairments. Comparing the timing of impairment recognition post-SFAS 121 with pre-SFAS 121, I find that there is a significant shift away from fourth quarter recognition. I also find that post-SFAS 121 impairment disclosures contain more information (defined as a greater quantity of information) compared to pre-SFAS 121 disclosures. Finally, I find limited evidence of a decrease in turnover for post-SFAS 121 announcements consistent with an increase in credibility. However, I find no evidence of a change in investors' response to impairment announcements in terms of returns based measures. Overall, the changes in timing and disclosure due to SFAS 121 do not translate into a change into investors' response to impairments.