This paper analyses the use of big data techniques in auditing, and finds that the practice is not as widespread as it is in other related fields. We first introduce contemporary big data techniques to promote understanding of their potential application. Next, we review existing research on big...

En este estudio se realiza una revisión bibliográfica acerca del método de valoración de preferencias llamado Análisis Conjunto (también conocido como modelo composicional multiatributo), donde se utilizan técnicas de estadística multivariada para estimar los gustos potenciales de los...

Current estimates of global poverty vary substantially across studies. In this paper we undertake a novel sensitivity analysis to highlight the importance of methodological choices in estimating global poverty. We measure global poverty using different data sources, parametric and nonparametric...

The general objective of financial statements is to provide information about the financial position, performance and cash flows of an enterprise that is useful for a wide range of users in making economic of business decisions. The financial statements also present the results of resources...

This paper characterizes the term structure of Treasury bond yields for Brazil, and estimates a Nelson-Siegel Model to reproduce its stylized facts for the period 2004-2010. For this purpose, this paper uses a software developed by Fund staff. In addition, the paper estimates two versions of the...

The report covers national accounts, prices (consumer and producer prices), government finance, monetary, financial and international accounts (balance-of-payments and international investment position) statistics. Assessment of macroeconomic datasets was conducted using data quality assessment...

A good description of the dynamics of interest rates is crucial to price derivatives and to hedge corresponding risk. Interest rate modelling in an unstable macroeconomic context motivates one factor models with time varying parameters. In this paper, the local parameter approach is introduced...