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This Country Financial Accountability Assessment (CFAA) for Argentina was prepared jointly by the World Bank (WB) and … Argentina in December 2005 and April 2006. The objective of this CFAA is to provide: (i) a diagnosis of national-level Public … processes, such as budgeting, accounting and financial reporting, and debt management and the control system. In addition, this …
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December 2001. Sound accounting and auditing is therefore essential to the stability of Argentina's banking sector. This report …Strengthening corporate financial reporting is important for Argentina, as the country seeks to foster confidence in … accounting practices enable local banks and financial institutions to monitor adequately their businesses risks, credit and …
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value relevance of accounting information in Argentina, which originated via the regulation that required all public non …-financial companies to change the accounting standards, for fiscal periods starting in January 2012. As with most value-relevance studies …, this research employs the Ohlson Model to examine the empirical association between equity prices and two main accounting …
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Does compliance with low-cost civic duties increase demand for social accountability? We address this question by conducting a field experiment at train stations in Buenos Aires. We create exogenous variation in compliance with paying the public transportation fare by i) highlighting sanctions...
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