This Article considers whether the IFIs should play a role in the implementation and enforcement of international humanitarian law. It consists of 6 parts. Part I is a short introduction to the topic. Part II is a brief overview of the structure and functions of the IFIs. Part III describes the...

We examine the impact of IFRS reporting flexibility on the presentation of income statements after the adoption of IFRS and whether this affects analysts' forecasts. We find that 44.7 percent (42.02 percent) of first-time IFRS adopters exhibit an average marginal increase (decrease) of 2,584...

Energy security and energy sovereignty have their national and international dimensions. In the EU Member States, these dimensions are further complemented by the EU perspective. The concept of raw materials and energy security, as currently proclaimed by a number of states, is probably too...

Financing a proper response to climate change after Kyoto will require another look at both burden sharing and funding mechanisms. After describing the risks of cap-and-trade with carbon offsets and the advantages of a harmonized carbon tax, a method is proposed to utilize a globally harmonized...

2014 will be an important milestone for shaping the policy field of development cooperation in a post-2015 context. Two central events are taking place. The Global Partnership for Effective Development Cooperation (GPEDC) will convene for its first High-Level Meeting in April 2014 in Mexico...

We present a two-step approach of assessing whether major donors of foreign aid have met recent demands for less proliferated and better coordinated aid efforts. First, we calculate Theil indices revealing the concentration of each donor's aid on recipient countries and specific aid sectors....

We present a two-step approach of assessing whether major donors of foreign aid have met recent demands for less proliferated and better coordinated aid efforts. First, we calculate Theil indices revealing the concentration of each donor's aid on recipient countries and specific aid sectors....

The typical identification strategy in aid effectiveness studies assumes donor motives do not influence the impact of aid on growth. We call this homogeneity assumption into question, first constructing a model in which donor motives matter and then testing the assumption empirically.

This paper empirically investigates whether donor countries punish sovereign defaults by reducing foreign aid ows. Our findings reject the hypothesis formulated in the theoretical literature that a default leads to a loss of foreign aid for the defaulting country. Creditor countries directly...

We examine the interaction between foreign aid and binding borrowing constraint for a recipient country. We also analyze how these two instruments affect economic growth via non-linear relationships. First of all, we develop a two-country, two-period trade-theoretic model to develop testable...