Relevant bibliographies by topics / Financial reporting quality (FRQ)

Contents

  1. Journal articles
  2. Dissertations / Theses
  3. Books
  4. Book chapters
  5. Conference papers
  6. Reports

Academic literature on the topic 'Financial reporting quality (FRQ)'

Author: Grafiati
Published: 4 June 2021
Last updated: 26 July 2025

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Journal articles on the topic "Financial reporting quality (FRQ)"

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Alzeban, Abdulaziz. "CAE Remuneration and Financial Reporting Quality." Revista de Contabilidad 24, no. 1 (2021): 90–103. http://dx.doi.org/10.6018/rcsar.367981.

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Remuneración del Director Ejecutivo de la Auditoría y Calidad de la Información Financiera. En este trabajo se explora la relación entre la remuneración fija pagada al Director Ejecutivo de Auditoría (CAE) y la consiguiente calidad de la información financiera (FRQ). Así, se argumenta que una estrategia de remuneración basada en el rendimiento de la empresa es perjudicial para la FRQ, y que cuando el CAE recibe una remuneración fija, hay menos amenazas para la objetividad de la auditoría interna (IA) y, por lo tanto, una mayor FRQ como aproximación a la calidad de los informes financieros. Los
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Mbawuni, Joseph. "Users’ Perception of Financial Reporting Quality in Ghana." Accounting and Finance Research 8, no. 3 (2019): 187. http://dx.doi.org/10.5430/afr.v8n3p187.

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This paper assesses the extent to which top and middle management perceive FRQ of companies in Ghana after the adoption of International Financial Reporting Standards (IFRS). Drawing from the literature, a five-dimension FRQ questionnaire was developed for the study. It was a cross-sectional survey that involved a sample of 500 respondents from top and middle level management across seven industries in Ghana. The findings indicate that, generally top and middle management perceive the qualitative characteristics of FRQ of the Ghanaian companies to be very good. However, Timeliness of FRQ in te
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Shahzad, Faisal, Ijaz Ur Rehman, Sisira Colombage, and Faisal Nawaz. "Financial reporting quality, family ownership, and investment efficiency." Managerial Finance 45, no. 4 (2019): 513–35. http://dx.doi.org/10.1108/mf-02-2018-0081.

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Purpose The purpose of this paper is to empirically investigate the impact of two monitoring mechanisms: family ownership (FO) and financial reporting quality (FRQ) on investment efficiency (IE) over the period of 2007–2014 for listed firms on the Pakistan Stock Exchange. Design/methodology/approach The authors employ two-dimensional pooled OLS cluster at the firm and year level, two-stage least square regression and feasible generalized lease square regression regression methods. Findings The findings suggest that higher FRQ and FO are associated with higher IE. Further, the authors report th
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Johri, Amar. "Examining the Impact of International Financial Reporting Standards Adoption on Financial Reporting Quality of Multinational Companies." International Journal of Financial Studies 12, no. 4 (2024): 96. http://dx.doi.org/10.3390/ijfs12040096.

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This research delves into the influence of adopting international financial reporting standards (IFRSs) on the financial reporting quality (FRQ) of Indian multinational corporations (MNCs). It also investigates the moderating impact of the internal control system (ICS) on the relationship between IFRSs and FRQ. The data collection involves a survey using a previously validated and adjusted scale from earlier studies. A sample of 512 participants is selected through purposive sampling methods. The analysis employs partial least square structural equation modelling (PLS-SEM) to validate the data
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Hung, Dau Hoang, Vu Thi Thanh Binh, Dang Ngoc Hung, Hoang Thị Viet Ha, Nguyen Viet Ha, and Vu Thi Thuy Van. "Financial reporting quality and its determinants: A machine learning approach." International Journal of Applied Economics, Finance and Accounting 16, no. 1 (2023): 1–9. http://dx.doi.org/10.33094/ijaefa.v16i1.863.

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The high-quality of financial reporting provides suitable information for economic decision-making of the country whilst, the low quality of financial reporting causes a serious impact on the economy. This research aims to classify financial reporting quality (FRQ) as well as determines the drivers of FRQ. This study uses a panel dataset from 2014 to 2020 that is collected from the Vietnamese listed companies. The study applies machine learning algorithms to classify and assess FRQ of non-financial companies on the Vietnamese stock exchange. New contribution considers the FRQ, on the auditor's
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Rakhman, Fuad, and Singgih Wijayana. "Determinants of Financial Reporting Quality in the Public Sector: Evidence from Indonesia." International Journal of Accounting 54, no. 03 (2019): 1950009. http://dx.doi.org/10.1142/s1094406019500094.

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Most studies addressing the issue of financial reporting quality (FRQ) focus on corporations. This study investigates the determinants of FRQ in the public sector. We use the type of audit opinion as a proxy for reporting quality, with an unqualified opinion representing the best reporting quality while a disclaimer of opinion represents the worst quality. Using manually collected data from 3018 financial reports of local governments in Indonesia from 2008 to 2014, we find that a high proportion of capital expenditures in the total budget is associated with low FRQ. Further, we find that large
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Amenaghawon, Odia Honesty, Gbenga Ekundayo, Festus Odhigu, and Mary Josiah. "Nexus Between Corporate Social Responsibility, Environmental Disclosure and Financial Reporting Quality Among Listed Firms in Nigeria." International Journal of Financial Research 12, no. 2 (2021): 93. http://dx.doi.org/10.5430/ijfr.v12n2p93.

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This paper seeks to provide a novel approach and insight into the synergies between corporate social responsibility (CSR), environmental disclosure (ED) and financial reporting quality (FRQ) which is emerging and changing rapidly. The study examined the nexus between corporate social responsibility (CSR), environmental disclosure (ED) and financial reporting quality (FRQ) among corporate entities listed on the Nigeria Stock Exchange (NSE). Data were collected from a sample of 169 listed firms in Nigeria. The research used a panel data set comprising of 624 firm year observations spanning the p
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Amenaghawon, Odia Honesty, Gbenga Ekundayo, Festus Odhigu, and Mary Josiah. "Nexus Between Corporate Social Responsibility, Environmental Disclosure and Financial Reporting Quality Among Listed Firms in Nigeria." International Journal of Financial Research 12, no. 2 (2021): 93. http://dx.doi.org/10.5430/ijfr.v12n2p93.

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This paper seeks to provide a novel approach and insight into the synergies between corporate social responsibility (CSR), environmental disclosure (ED) and financial reporting quality (FRQ) which is emerging and changing rapidly. The study examined the nexus between corporate social responsibility (CSR), environmental disclosure (ED) and financial reporting quality (FRQ) among corporate entities listed on the Nigeria Stock Exchange (NSE). Data were collected from a sample of 169 listed firms in Nigeria. The research used a panel data set comprising of 624 firm year observations spanning the p
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Phuong, Nguyen Thi Thanh, and Dang Ngoc Hung. "Board of Directors and Financial Reporting Quality in Vietnam Listed Companies." International Journal of Financial Research 11, no. 4 (2020): 296. http://dx.doi.org/10.5430/ijfr.v11n4p296.

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This article studies the impact of the Board of Directors (BOD) on financial reporting quality (FRQ) in Vietnam listed companies. The research uses FEM, REM and GLS regression models, data collected at energy enterprises listed on the stock market in Vietnam from 2010 - 2018, with 2162 observations. The research results have found that the BOD size, BOD independence, BOD chairperson cum CEO has a positive impact on FRQ while BOD meeting frequency has a negative impact on FRQ. In addition, the audit quality, the ratio of liabilities has a positive impact on FRQ while company size has a negative
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Bushee, Brian J., Theodore H. Goodman, and Shyam V. Sunder. "Financial Reporting Quality, Investment Horizon, and Institutional Investor Trading Strategies." Accounting Review 94, no. 3 (2018): 87–112. http://dx.doi.org/10.2308/accr-52202.

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ABSTRACT This paper provides evidence that financial reporting quality (FRQ) influences the holding costs of trading strategies. While prior research has focused on the benefits of investment strategies based on poor FRQ (i.e., larger returns due to a greater amount of private information), we examine whether poor FRQ imposes greater holding costs on certain trading strategies. We show that poor FRQ motivates sophisticated investors with short-term horizons to tilt their portfolios away from value stocks, whose returns are contingent on investors revising their beliefs about firm fundamental v
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Dissertations / Theses on the topic "Financial reporting quality (FRQ)"

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Edlund, Henrik. "Reasons behind presumed low financial reporting quality (FRQ) in China." Thesis, Umeå universitet, Företagsekonomi, 2012. http://urn.kb.se/resolve?urn=urn:nbn:se:umu:diva-60385.

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China and its economic development is today something that affects us all in one way or another. Through economic expansion Chinese companies starts to be an important player on the global scene. They are getting an international competitor, co-operating with foreign companies and it has the latest year been heavily invested in by foreign financiers. Conversely, according to recent research a vast majority of the experts claims that the Chinese companies’ financial reporting disclosure holds a low quality. That these financial reports include plentiful falsified information is disturbing the m
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Baxter, Peter J. "Audit committees and financial reporting quality." University of Southern Queensland, Faculty of Business, 2007. http://eprints.usq.edu.au/archive/00003632/.

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[Abstract]:This research investigated whether the formation of audit committees and their characteristics are associated with improved financial reporting quality. Modified versions of the models developed by Jones (1991) and Dechow and Dichev (2002) provided three measures of earnings quality, which were used to proxy for financial reporting quality. The audit committee characteristics investigated were: independence, expertise, activity, size and tenure.Several contributions to knowledge are made by this research. First, this research examined the association between audit committee formatio
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Miková, Tereza. "IFRS Influence on Financial Reporting Quality." Doctoral thesis, Vysoká škola ekonomická v Praze, 2010. http://www.nusl.cz/ntk/nusl-201134.

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Dissertation interfaces two current accounting issues: International Financial Reporting Standards and financial reporting quality. Theoretical framework begins with historical development and contemporary position of IFRS. It is followed by financial accounting quality where overview of methods is used for assessment of accounting quality. The literature underpinning represents the final part of theoretical part. Dissertation examines publicly traded Czech companies on Prague stock exchange and together their financial statements are presented under Czech accounting standards and later on swi
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Ghafran, Chaudhry. "Audit committees and financial reporting quality." Thesis, University of Sheffield, 2013. http://etheses.whiterose.ac.uk/4308/.

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This thesis examines the impact of audit committee characteristics on financial reporting quality in the context of a large sample of UK companies over the period 2007-2010. The notion of financial reporting quality is assessed by looking at the audit quality and earnings quality of the firms. This study utilises the audit fee and non-audit fee ratio as its proxies for audit quality and accruals based earnings management models as its proxies for earnings quality. The findings from the multivariate analysis show that audit committee meetings and financial expertise exert a significant positive
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Zhang, Xiu-Ye. "Noncompliance, financial reporting quality and director turnover." Thesis, Lancaster University, 2016. http://eprints.lancs.ac.uk/79291/.

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In this thesis, I examine the effects of noncompliance with securities laws on financial reporting quality and director turnover. The thesis consists of three main chapters. Chapter 2 introduces the enforcement actions brought by the Securities and Exchange Commission (SEC), based on which I collect data on noncompliance cases. It also describes the data collection process and reports summary statistics for noncompliance cases. It contributes to our understanding of the SEC’s enforcement actions. The dataset is used in examining the effects of noncompliance with regulations on financial report
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Al-Hussaini, Ahmed Nahar. "The quality of financial reporting practices in Kuwait." Thesis, Cardiff University, 2001. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.246533.

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Nallasivan, Srinivasan. "Developing a quality score methodology for financial reporting." Thesis, Massachusetts Institute of Technology, 2006. http://hdl.handle.net/1721.1/35106.

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Thesis (S.M.)--Massachusetts Institute of Technology, System Design and Management Program, 2006.<br>Includes bibliographical references (p. 85).<br>Money laundering is a huge problem that is faced by financial institutions and banks are mandated by the government to have strict policies and procedures towards anti-money laundering reporting. The outcome of a complex investigation process is a Suspicious Activity Report (SAR) which is used by Financial Crimes Enforcement Network (FINCEN) to trace back criminals and to curb the money laundering activities. This thesis work involves developing a
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Lo, Kin Ying. "Essays on liquidity shocks and firms' financial reporting quality." Thesis, University of British Columbia, 2011. http://hdl.handle.net/2429/39814.

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Problems of endogeneity often cloud interpretation in studies on the relation between firm disclosure and external financing. This dissertation uses two different liquidity shocks as natural experiments to provide new evidence in this research area. The first essay makes use of tightened liquidity supply in the banking industry following monetary contractions for examining the impact of credible accounting information on corporate financing and investments. Theory suggests that asymmetric information will restrict banks’ ability to raise additional financing to offset the liquidity losses caus
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Moretto, Edoardo <1993&gt. "Financial Reporting and Management Accounting: can Management Accounting provide support and value for a high quality Financial Reporting?" Master's Degree Thesis, Università Ca' Foscari Venezia, 2019. http://hdl.handle.net/10579/14830.

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In modern financial systems economic-financial information to the market is assuming an essential role in increasing market efficiency and in satisfying the investors's and istitutions's information need. Actually, financial information is the essential foundation of financial market operating mechanism since the role of such communication allows the reinforcement of relations between the enterprises and the financial system, through a faithful representation of business capabilities. It is the internal basic accounting system that keeps track of all the business activities. It is divided into
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Kisaku, Jobra Mulumba. "Impact of Financial Reporting Frameworks on the Quality of Not-for-Profit Financial Reports." ScholarWorks, 2017. https://scholarworks.waldenu.edu/dissertations/4644.

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Even when clean audit reports are issued for not-for-profit organizations (NFPOs), misuse of donor resources may continue for years without detection by financial statement users. Previous research has established creative accounting, haphazard reporting, and fraud among NFPOs. As a result, aid has been reduced and some projects have been suspended. With Uganda as the study area, the key research question was the following: What is the impact of financial reporting frameworks on the quality of financial reports in Uganda, controlling for class of external auditors? The purpose of this quantita
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Books on the topic "Financial reporting quality (FRQ)"

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Brian, McKibben, and McCarty Tom, eds. Six sigma financial tracking and reporting. McGraw-Hill, 2005.

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Hirst, D. Eric. Cases in financial reporting: An integrated approach withan emphasis on earnings quality and persistence. Prentice Hall, 1996.

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Lea, McAnally Mary, ed. Cases in financial reporting: An integrated approach withan emphasis on earnings quality and persistence. 2nd ed. Prentice Hall, 1998.

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Fitzgerald, Lin. Performance measurement in service industries: Making it work. Chartered Institute of Management Accountants, 1996.

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United States. General Accounting Office, ed. CPA audit quality: Status of actions taken to improve auditing and financial reporting of public companies : report to the chairman, Oversight and Investigations Subcommittee, Committee on Energy and Commerce, House of Representatives. The Office, 1989.

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Plaskova, Nataliya, Ol'ga Mironova, and Elena Chipurenko. Financial analysis of the organization's activities. INFRA-M Academic Publishing LLC., 2023. http://dx.doi.org/10.12737/1977992.

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The textbook reveals the main theoretical, methodological and practical issues of the discipline "Financial analysis" ("Analysis of financial statements"). Introduces modern methods and techniques of financial analysis, the practical implementation of which should contribute to improving the quality of management of commercial organizations, information and analytical substantiation of the optimal strategy and tactics of doing business. The materials are formed according to the principle of a case (end—to-end task) - all practical examples are based on practical reporting data of a real produc
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Bahnson, Paul R., and Paul B. W. Miller. Quality Financial Reporting. McGraw-Hill, 2002.

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Quality Financial Reporting. McGraw-Hill, 2002.

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Menicucci, Elisa. Earnings Quality: Definitions, Measures, and Financial Reporting. Palgrave Pivot, 2019.

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Menicucci, Elisa. Earnings Quality: Definitions, Measures, and Financial Reporting. Springer International Publishing AG, 2020.

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Book chapters on the topic "Financial reporting quality (FRQ)"

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Tomic, Katica. "Financial Reporting in Insurance and International Financial Reporting Standards." In AIDA Europe Research Series on Insurance Law and Regulation. Springer International Publishing, 2022. http://dx.doi.org/10.1007/978-3-030-85817-9_11.

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AbstractFinancial reporting obligations for financial institutions, including insurance companies, have increased in recent years and insurers needs to stay up-to-date on the latest revisions of International Financial Reporting Standards and data reporting requirements and to comply with it. Many of these reporting obligations on listed and large non-listed insurers will benefit the insurance industry in the long term but it is challenging and costly task for insurance companies. The complexity of organizing high-quality data, transparent and structured reporting processes for different purpo
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Czajkowska, Katarzyna, Joanna Lizińska, and Leszek Czapiewski. "Does auditing expertise enhance financial reporting quality?" In Earnings Management and Corporate Finance. Routledge, 2024. http://dx.doi.org/10.4324/9781032615448-11.

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Dimitropoulos, Panagiotis E. "Corporate Sustainability and Quality of Financial Reporting." In The Routledge Companion to Responsible Business. Routledge, 2025. https://doi.org/10.4324/9781003373162-11.

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De Luca, Francesco, and Ho-Tan-Phat Phan. "Comparability as a Driver of Financial Reporting Quality." In SIDREA Series in Accounting and Business Administration. Springer International Publishing, 2022. http://dx.doi.org/10.1007/978-3-031-15156-9_1.

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Wang, Lanqing. "Analysis of Financial Reporting Quality in Medical Market." In Proceedings of the 2024 International Conference on Applied Economics, Management Science and Social Development (AEMSS 2024). Atlantis Press SARL, 2024. http://dx.doi.org/10.2991/978-2-38476-257-6_10.

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Mokrzycka-Kogut, Katarzyna. "The concept and measurement of cultural determinants in economic sciences." In The Financial Reporting Quality of Public Companies. Routledge, 2022. http://dx.doi.org/10.4324/9781003280088-3.

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Mokrzycka-Kogut, Katarzyna. "Introduction." In The Financial Reporting Quality of Public Companies. Routledge, 2022. http://dx.doi.org/10.4324/9781003280088-1.

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Mokrzycka-Kogut, Katarzyna. "Quality of earnings as one of the objectives of financial reporting of public companies." In The Financial Reporting Quality of Public Companies. Routledge, 2022. http://dx.doi.org/10.4324/9781003280088-4.

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Mokrzycka-Kogut, Katarzyna. "Analysis of the impact of cultural determinants on the quality of earnings illustrated with the example of European public companies." In The Financial Reporting Quality of Public Companies. Routledge, 2022. http://dx.doi.org/10.4324/9781003280088-6.

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Mokrzycka-Kogut, Katarzyna. "Earnings as a measure of economic profit in the theories of economics and finance and accounting." In The Financial Reporting Quality of Public Companies. Routledge, 2022. http://dx.doi.org/10.4324/9781003280088-2.

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Conference papers on the topic "Financial reporting quality (FRQ)"

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Stancheva-Todorova, Eleonora, and Maria Nikolova. "THE IMPACT OF SUSTAINABILITY ON ACCOUNTANCY PROFESSION." In 24th SGEM International Multidisciplinary Scientific GeoConference 2024. STEF92 Technology, 2024. https://doi.org/10.5593/sgem2024/5.1/s21.79.

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The United Nations� Sustainable Development Goals have recently challenged organizations to start consistent transformation in order to foster sustainability in future economy and society. One of the key enablers of this tr�nsformation was the European Union�s Corporate Sustainability Reporting Directive, which amended non-financial reporting with sustainability reporting. As a result, the first global sustainability standards have been developed, which gave the accountancy profession a key role in helping organizations navigate through this new challenge. Sustainability reporting presents a g
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Zheng, Xiaosong. "A comparative study of financial reporting quality." In The 6th International Scientific Conference "Business and Management 2010". Vilnius Gediminas Technical University Publishing House Technika, 2010. http://dx.doi.org/10.3846/bm.2010.039.

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Yanida, Maria, and Arif Widyatama. "Does Corporate Governance increase the Financial Reporting Quality?" In Proceedings of the International Conference on Tourism, Economics, Accounting, Management, and Social Science (TEAMS 19). Atlantis Press, 2019. http://dx.doi.org/10.2991/teams-19.2019.24.

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Siregar, Sylvia Veronica, and Siti Nuryanah. "Financial Reporting Quality, audit Quality, and Investment Efficiency: Evidence from Indonesia." In First International Conference on Technology and Educational Science. EAI, 2019. http://dx.doi.org/10.4108/eai.21-11-2018.2282299.

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Kibiya, Muhammad Umar. "Audit Committee Characteristics and Financial Reporting Quality: Nigerian Non-Financial Listed Firms." In ISSC 2016 International Conference on Soft Science. Cognitive-crcs, 2016. http://dx.doi.org/10.15405/epsbs.2016.08.106.

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Chen, Qi, Shengnan Zheng, and Wen Mou. "The Relationship between Financial Reporting Quality and Investment Efficiency." In 3rd International Conference on Economics, Management, Law and Education (EMLE 2017). Atlantis Press, 2017. http://dx.doi.org/10.2991/emle-17.2017.96.

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Diah Sitawati, Haryani, Yova Ruldeviyani, Achmad Nizar Hidayanto, Rizaldy Septa Amanda, and Anggoro Gagah Nugroho. "Data Quality Improvement: Case Study Financial Regulatory Authority Reporting." In 2021 International Seminar on Machine Learning, Optimization, and Data Science (ISMODE). IEEE, 2022. http://dx.doi.org/10.1109/ismode53584.2022.9743087.

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Agustina, Nurmali, and Dyah Setyaningrum. "Local Governments Characteristics and Quality of Financial Reporting in Indonesia." In Malaysia Indonesia International Conference on Economics Management and Accounting. SCITEPRESS - Science and Technology Publications, 2019. http://dx.doi.org/10.5220/0009854300002900.

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Chen, Huifa, Yihong Jiang, Qingliang Tang, and Zhijun Lin. "Notice of Retraction: How to measure financial reporting quality internationally?" In 2011 International Conference on E-Business and E-Government (ICEE). IEEE, 2011. http://dx.doi.org/10.1109/icebeg.2011.5882149.

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Khan, Muhammad Azhar. "IMPACT OF FINANCIAL REPORTING QUALITY ON INVESTMENT EFFICIENCY AROUND THE GLOBE." In International Conference on Business, Economics, Law, Language & Psychology, 11-12 January 2024, Paris. Global Research & Development Services, 2024. http://dx.doi.org/10.20319/icssh.2024.3248.

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In developed markets, the documented enhancement of investment efficiency due to financial reporting quality has yet to address the question of whether such a correlation persists in emerging, frontier, and diverse markets. This study investigates the association between financial reporting quality and investment efficiency across 21,741 publicly listed firms spanning 36 countries worldwide, encompassing developed, emerging, frontier, and other markets. Comprehensive accounting data spanning the years 2000 to 2022 is gathered for all listed firms in 40 industries across these 36 countries havi
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Reports on the topic "Financial reporting quality (FRQ)"

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Dejuan-Bitria, Daniel, Wayne R. Landsman, Sergio Mayordomo, and Irene Roibás. How do changes in financial reporting standards affect relationship lending? Banco de España, 2024. http://dx.doi.org/10.53479/37892.

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This paper analyses the effect of the expected credit loss model under IFRS 9 on relationship lending in Spain. We document that relationship exclusivity between a bank and a firm has a positive effect on the growth of credit. However, this positive effect is significantly reduced after implementation of IFRS 9. We estimate that in 2018 the negative impact of IFRS 9 on relationship lending led to a reduction in credit to Spanish non-financial firms of 2.8% of their total outstanding credit, suggesting a sizeable effect on the availability of credit. For borrowers with Stage 1 loans, we show th
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Gillen, Emily, Olivia Berzin, Adam Vincent, and Doug Johnston. Certified Electronic Health Record Technology Under the Quality Payment Program. RTI Press, 2018. http://dx.doi.org/10.3768/rtipress.2018.pb.0014.1801.

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The 2016 Quality Payment Program (QPP) is a Medicare reimbursement reform designed to incentivize value-based care over volume-based care. A core tenet of the QPP is integrated utilization of certified electronic health record technology (CEHRT). Adopting and implementing CEHRT is a resource-intensive process, requiring both financial capital and human capital (in the form of knowledge and time). Adoption can be especially challenging for small or rural practices that may not have access to such capital. In this issue brief, we discuss the role of CEHRT in the QPP and offer policy recommendati
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Riederer, Bernhard, Nina-Sophie Fritsch, and Lena Seewann. Singles in the city: happily ever after? Verlag der Österreichischen Akademie der Wissenschaften, 2021. http://dx.doi.org/10.1553/populationyearbook2021.res3.2.

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More people than ever are living in cities, and in these cities, more and more people are living alone. Using the example of Vienna, this paper investigates the subjective well-being of single households in the city. Previous research has identified positive and negative aspects of living alone (e.g., increased freedom vs. missing social embeddedness). We compare single households with other household types using data from the Viennese Quality of Life Survey (1995–2018). In our analysis, we consider overall life satisfaction as well as selected dimensions of subjective wellbeing (i.e., housing
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Santoro, Fabrizio, Celeste Scarpini, and Stephen Okiya. The Potential of Digital ID Systems for Tax Administration: the Case of Ghana. Institute of Development Studies, 2025. https://doi.org/10.19088/ictd.2025.011.

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Growing interest in building digital public infrastructure stems from the belief that robust digital identification systems (DIS) can drive significant development gains. Foundational DIS provide unique identifiers to manage identity data across public and private transactions (World Bank 2024). They enable governments to integrate data, facilitating improvements in taxation, public financial management, and social protection. In low-income countries (LICs) DIS can enhance taxpayer registration by linking individuals to verified IDs, reducing errors and reliance on self-reporting (Santoro, Pri
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Gonzalez Diez, Verónica M., Maria Elena Corrales, Lourdes Alvarez, et al. Country Program Evaluation: Haiti (2007-2011). Inter-American Development Bank, 2011. http://dx.doi.org/10.18235/0010440.

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This evaluation examines the IDB's Country Program with Haiti for the 2007-2011 period. IDB's strategic positioning in Haiti during this period was affected by the materialization of risks identified in the 2007 Country Strategy. The 2007 Country Strategy called for the continuation of support to Haiti's nascent recovery, noting political fragility, macroeconomic instability and natural disasters as the main potential risks. IDB's response to the 2010 earthquake was timely and relevant in operational and financial terms, although it lacked a clearly articulated long-term strategy. OVE conclude
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6

Hague, Mathias, Michael Obanubi, Michael Shaw, and Geoff Tyler. The development impact of concessional finance to agri-business: a rapid evidence review. Commercial Agriculture for Smallholders and Agribusiness (CASA), 2020. http://dx.doi.org/10.1079/20240191179.

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The provision of concessional finance has become an increasingly important tool to support enterprise development, especially where financial markets are underdeveloped. For the purposes of this research, concessional finance is defined as that which is extended on terms and/or conditions that are more favourable than those available from the market. This can be achieved, for example, via lower risk adjusted return expectations; terms and conditions that would not be accepted/extended by a commercial financial institution; and/or by providing financing to a borrower/recipient not otherwise ser
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7

Robinson, Andy. Monitoring and Evaluation for Rural Sanitation and Hygiene: Framework. Institute of Development Studies (IDS), 2021. http://dx.doi.org/10.19088/slh.2021.027.

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The monitoring and evaluation (M&amp;E) Guidelines and Framework presented in this document (and in the accompanying M&amp;E Indicator Framework) aim to encourage stakeholders in the rural sanitation and hygiene sector to take a more comprehensive, comparable and people focused approach to monitoring and evaluation. Many M&amp;E frameworks currently reflect the interests and ambitions of particular implementing agencies – that is, community-led total sanitation (CLTS) interventions focused on open-defecation free (ODF) outcomes in triggered communities; market-based sanitation interventions fo
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Robinson, Andy. Monitoring and Evaluation for Rural Sanitation and Hygiene: Framework. Institute of Development Studies (IDS), 2021. http://dx.doi.org/10.19088/slh.2021.025.

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Abstract:
The monitoring and evaluation (M&amp;E) Guidelines and Framework presented in this document (and in the accompanying M&amp;E Indicator Framework) aim to encourage stakeholders in the rural sanitation and hygiene sector to take a more comprehensive, comparable and people focused approach to monitoring and evaluation. Many M&amp;E frameworks currently reflect the interests and ambitions of particular implementing agencies – that is, community-led total sanitation (CLTS) interventions focused on open-defecation free (ODF) outcomes in triggered communities; market-based sanitation interventions fo
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9

Albert, Jose Ramon, Ronald Mendoza, Deanne Lorraine Cabalfin, Mohammad Mahmoud, and Mika Muñoz. A Process Evaluation of the Philippine Alternative Learning System. Philippine Institute for Development Studies, 2024. https://doi.org/10.62986/dp2024.31.

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This study presents a comprehensive process evaluation of the Department of Education's Alternative Learning System (ALS) in the Philippines, examining its effectiveness in providing second-chance education opportunities for out-of-school youth and adults (OSYAs). While the ALS plays a vital role in the Philippine education system, systematic evidence on its implementation effectiveness, operational processes, and institutional capabilities has been limited thus far. The study employs a mixed-methods approach, combining quantitative analysis of administrative data with key informant interviews
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