Relevant bibliographies by topics / Financial reports

Contents

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

Academic literature on the topic 'Financial reports'

Author: Grafiati
Published: 4 June 2021
Last updated: 24 January 2023

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Journal articles on the topic "Financial reports"

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Morrison, Sean J. "Financial Reports." Cell Stem Cell 3, no. 2 (August 2008): 164–67. http://dx.doi.org/10.1016/j.stem.2008.07.016.

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Seget, Stephen. "Financial accounts reports." Journal of Commercial Biotechnology 10, no. 1 (September 1, 2003): 104–6. http://dx.doi.org/10.1057/palgrave.jcb.3040060.

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Aaronson, Colin. "Financial accounts reports." Journal of Commercial Biotechnology 11, no. 1 (October 1, 2004): 97–99. http://dx.doi.org/10.1057/palgrave.jcb.3040106.

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Conko, Gregory. "Financial accounts reports." Journal of Commercial Biotechnology 11, no. 2 (January 1, 2005): 187–90. http://dx.doi.org/10.1057/palgrave.jcb.3040116.

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Aaronson, Colin. "Financial accounts reports." Journal of Commercial Biotechnology 11, no. 3 (April 1, 2005): 289–91. http://dx.doi.org/10.1057/palgrave.jcb.3040129.

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Aaronson, Colin. "Financial accounts reports." Journal of Commercial Biotechnology 11, no. 4 (July 1, 2005): 387–89. http://dx.doi.org/10.1057/palgrave.jcb.3040141.

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Kontošić Pamić, Roberta, and Adriana Galant. "Initial Financing of Croatian SMEs: Financial Reports Evidence." Managing Global Transitions 18, no. 4 (December 2020): 265–83. http://dx.doi.org/10.26493/1854-6935.18.265-283.

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Citron, D. "EU Financial accounts reports." Journal of Commercial Biotechnology 9, no. 1 (September 1, 2002): 82–84. http://dx.doi.org/10.1057/palgrave.jcb.3040011.

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Crocker, G., and D. Zilberman. "US Financial accounts reports." Journal of Commercial Biotechnology 9, no. 1 (September 1, 2002): 85–88. http://dx.doi.org/10.1057/palgrave.jcb.3040012.

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Citron, D. "EU Financial accounts reports." Journal of Commercial Biotechnology 9, no. 2 (January 1, 2003): 181–83. http://dx.doi.org/10.1057/palgrave.jcb.3040025.

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Dissertations / Theses on the topic "Financial reports"

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Brady, Richard T. "Framework for financial ratio analysis of audited federal financial reports." Thesis, Monterey, Calif. : Springfield, Va. : Naval Postgraduate School ; Available from National Technical Information Service, 1999. http://handle.dtic.mil/100.2/ADA374352.

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Thesis (M.S. in Management) Naval Postgraduate School, December 1999.
"December 1999". Thesis advisor(s): O. Douglas Moses, Lawrence R. Jones. Includes bibliographical references (p. 145-148). Also available online.
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Boström, Daniel. "Environmental information : A study of environmental disclosure in financial analyst reports, annual reports, CSR reports and environmental risk profiles." Thesis, Umeå University, Umeå School of Business, 2008. http://urn.kb.se/resolve?urn=urn:nbn:se:umu:diva-24589.

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The awareness of environmental issues has increased among the public the last decades. An environmental movement is occurring and companies are beginning to adapt themselves and their business activities to the changing view of environmental issues. Greater attention are turning to companies around the world due to the view that they have a responsibility concerning environmental and sustainability matters in their business operations. The development of environmental guidelines such as the Global Reporting Initiative and the presenting of separate Corporate Social Responsibility (CSR) reports illustrate the emerged demand of an environmental awareness from various stakeholders. Government regulations and inter-continental agreements of carbon taxes, emission trade rights and various environmental targets are influencing the operations and the environmental approach for the companies.

An important link in the information chain is the financial analysts and their role as information intermediaries. The characteristics of their profession combined with their expertise knowledge of evaluating companies are reasons behind their function in the investment value chain. Traditionally, the valuation of companies has been based on financial figures and the models derive from typical tangible assets such growth numbers, estimated future earnings and cash flow. Environmental issues have throughout the years been considered of secondary importance due to the specific kind of information it represents.

This study examines factors influencing the amount of environmental information presented in financial analyst reports. The amount of environmental information presented in annual reports, CSR reports and an environmental risk profile developed by GES Investment Services have been selected as predictor variables to determine the amount of environmental information in the financial analysts’ reports.

40 companies from the industrial sector have been included in the study and the results reveal that no or very little environmental information can be found in the financial analyst reports. The financial analysts’ seem to prioritize other kinds of information when evaluating companies and creating analyst reports. The study also reveals that companies with separate CSR reports seem to have a higher amount of environmental information presented in annual reports as well as a better environmental risk profile.

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Laine, M. Kristiina. "Cloze analysis of financial reports readability : a multilingual comparison." Thesis, Bangor University, 1996. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.318944.

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Opong, Kwaku K. "The information content of interim financial reports : U.K. evidence." Thesis, University of Glasgow, 1988. http://theses.gla.ac.uk/2037/.

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The aim of this study is to investigate whether the public release of interim financial reports in the United Kingdom conveys information that affects share prices. The major objective for reporting the financial affairs of business enterprises is assumed to be the provision of information to help investors make investment decisions. Interim reports fulfil an important role as a source of frequent information regarding the events in the business enterprise which could give investors some indication about the risks and uncertainties attached to a particular firm's cash flows. Accounting data, therefore, is assumed to be part of the broad market information set that is utilised in establishing prices. The study is carried out in the context of a semi-strong form market efficiency since the announcement of interim earnings puts the information in the announcement in the public domain. An efficient securities market impounds price relevant information into prices instantaneously and without bias. Changes in security prices therefore reflect the flow of information to the market information set utilised in establishing prices. The information in interim earnings can therefore be established if security prices change on the public release of the earnings data barring any other price sensitive information at the same time period. The major finding in the study is that interim accounting reports have information contents which affect price activity on the day of release. It is argued that accounting policy makers have incentive to provide economic benefits by recommending the preparation of quarterly reports by firms.
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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 quantitative, causal-comparative study was to establish whether reporting frameworks used by NFPOs in Uganda affect the quality of financial reports. Survey data through a researcher-developed instrument were collected from a purposefully selected sample of 74 NFPOs. Data included financial reporting frameworks as the independent variable, quality of financial reports as the dependent variable, and class of external auditors as a covariate. The data were analyzed using analysis of covariance. Dhanani and Connolly's accountability theory was adopted as the central theory. Findings indicated that there were no significant associations between financial reporting frameworks and quality of financial reports. The highest quality score was 25.2% with a mean of 15.6%, indicating poor NFPO quality reporting in Uganda. These findings support creation of a financial reporting framework for NFPOs. Such a framework could boost donor funding, uniform reporting, and standardized guidelines for external auditors, as well as increased transparency and government confidence in NFPOs.
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Siu, Yuet-yung, and 蕭月容. "Forward-looking statements in annual reports : how is futurity expressed?" Thesis, The University of Hong Kong (Pokfulam, Hong Kong), 2014. http://hdl.handle.net/10722/207135.

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In the US, regulations on the writing of “Management's Discussion and Analysis of Financial Condition and Results of Operations” (MD&A) are being strengthened after the eruption of numerous financial scandals (e.g. Enron). For this reason, the traditional backward-looking reporting model gave way to a forward-looking one that is more reader-oriented. In this study, an investigation of the lexico-grammatical features used by organizations of different financial capabilities to present prospective information in the MD&A was conducted. Using Bhatia’s (2004) Critical Genre Analysis and an adapted legitimation taxonomy based on Castello and Lozano’s (2011) and Beattie, McInnes, and Fearnley’s (2004) studies, the lexical verbs, tenses, and aspect used by the top three (Exxon Mobil, Walmart, Chevron) and bottom three (Nash-Finch, KeyCorp, Molina Healthcare) companies on the 2012 Fortune 500 list were compared. The quantitative and qualitative findings showed that the linguistic practices of the top-performers and bottom-performers were largely similar. In terms of rhetoric types, strategic rhetoric dominated the corpora while dialectic and institutional rhetoric came in second and last respectively. As for lexical verbs, activity, existence, and occurrence verbs were found to be consistently used across rhetoric types and temporal spaces. With regard to tense and aspect, it was found that constructions that are typically used to refer to the present, such as the simple present and present progressive tenses, were more commonly used to express futurity rather than the simple future tense, modals, or conditionals. Although resembling features were shared by both groups, a few findings from the top-performers’ corpus did suggest that the top-performers were more assertive in their creation of possible futures. 2
published_or_final_version
Applied English Studies
Master
Master of Arts in Applied Linguistics
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Tanner, Margaret Morgan. "An Analysis of Factors Associated with Voluntary Disclosure of Management's Responsibilities for Internal Control." Thesis, University of North Texas, 1992. https://digital.library.unt.edu/ark:/67531/metadc278899/.

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The purpose of this study was to identify company characteristics associated with the presence of disclosures regarding internal control in the annual report. Gibbins, Richardson and Waterhouse [1990] have developed a framework from which to examine financial disclosure,. These authors define two dimensions of a company's disclosure position; opportunism and ritualism. I examined the association between variables representing the dimensions identified by these authors and a company's decision regarding disclosure of a management report on internal control. I compared specific characteristics of companies disclosing this information to those of companies not disclosing. The dependent variable represented the presence or absence of disclosure. I used logit analysis to test the significance of the chosen characteristics relative to the decision to include or exclude a management report on internal control in the annual report. My results were consistent with the existence of ritualism with respect to this issue. Reporting on internal controls was associated with membership in the Financial Executives Institute, auditor choice, certain industry designations and prior inclusion of such a report. FEI membership was closely related to initial reporting decisions as well'. I found evidence of opportunism as well. The likelihood of reporting on internal controls was related to company size (and presumably control strength), and growth rates. I also found an association between reporting and the issuance of publicly traded securities in the succeeding year and more moderate levels of debt relative to an industry average. In addition, I found that initial reporting decisions were associated with external events relating to potential legislation of the reporting issue. This research provides insight into the corporate response to reporting on internal controls.
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Ishmela, Milad Rajab. "Users' perceptions of annual financial reports in the Libyan environment." Thesis, Liverpool John Moores University, 2010. http://researchonline.ljmu.ac.uk/5997/.

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Mignot, Helen R. "Users and accounting information preferences of government department financial reports." Thesis, Edith Cowan University, Research Online, Perth, Western Australia, 1996. https://ro.ecu.edu.au/theses/936.

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The introduction of an accounting standard requiring government departments to replace fund-type, cash-based accounting statements with business-type, accrual based accounting statements has led to criticism that business-type, general purpose financial statements do not take account of the information requirements of major users. Such criticism echoes a long standing debate in which the users of public sector financial statements and their informational requirements are analysed in competing models. One view suggests that there are many users with homogeneous informational needs, who can be classified into a few broad groups. The other view maintains that there are few users who have differential informational requirements. This research adds to the few empirical studies on the usefulness of public sector accounting statement information. The purpose of this research is to test the hypothesis that users perceive that there is no difference in the usefulness of fund-type, cash-based; business-type, accrual-based accounting statements, and both cash and accrual combined accounting statements. Responses from legislators, citizen/ interest group members, and preparers to a questionnaire provides the data for statistical analysis. Test results suggest that there is only moderate support for the hypothesis that heterogenous users have different information needs. Strong support is found for the hypothesis that combined sets of statements as opposed to cash, or accrual are more useful. This conclusion holds for both the importance and useability dimensions of the construct perceived usefulness.
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Al-Yaqout, Abdullah A. "The usefulness of quarterly financial reports to Kuwaiti financial users in the Kuwait Stock Exchange." Thesis, Loughborough University, 2006. https://dspace.lboro.ac.uk/2134/7799.

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This thesis contributes to the literature on financial reporting in less developed countries, with special reference to the Kuwait Stock Exchange (KSE) and the Gulf Co-Operated Countries GCC area in particular. The study aims to examine the usefulness of quarterly financial reports (QFRs) to investors in Kuwait. It draws attention to the importance of quarterly accounting information and emphasises the critical theoretical and practical roles that quarterly accountings tatementsc an play in helping financial usersm ake financial decisions. The main findings indicate that quarterly financial reports in the Kuwait Stock Exchange are useful to Kuwaiti investors; however, such reports need further refinement and closer regulation in order to increase their usefulness, especially in relation to companies' expected performance and the future expectations of companies. In addition, the study shows that QFRs increase investor confidence when making and subsequently monitoring investments, evaluating management performance, making predictions about the future performance of companies, and predicting the future values of dividends and share prices. The findings also revealed that respondents believed that the prices and volumes of shares traded on the KSE are sensitive to financial information contained in QFRs. Specifically, the results indicate that company earnings, dividends payments, annual reports, quarterly reports and management experience were the most influential factors affecting purchasing attitudes and share prices. With regard to QFRs the majority of respondentsb elieved that auditor involvement in QFRs improved their reliability; however, most of the users expressed dissatisfaction with the current reporting lag of 45 days and would ideally like to see this reduced to less than 30 days. Respondents were also generally dissatisfied with current disclosures and wanted more information relating to the financial position of companies incorporated in to QFRs. Finally, the results indicate that information on the financial and capital leverage (or gearing) of the company, the risk exposure of the firm and an information on the type of industry in which the businesso perates,w ere the most likely factorst o increaset he demandf or QFRs.
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Books on the topic "Financial reports"

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Board, Accounting Standards. The structure of financial statements: Reporting of financial performance. London: Accounting Standards Board, 1991.

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Board, Auditing Practices. Auditors' reports on financial statements. London: Auditing Practices Board, 1992.

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Society of Management Accountants of Canada., ed. An overview of annual reports and guidelines for the preparation of annual reports. Hamilton, Ont: Society of Management Accountants of Canada, 1990.

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Lee, T. A. Company financial reporting. 2nd ed. London: Chapman & Hall, 1990.

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Gordon, Gus. Understanding financial statements. Cincinnati, Ohio: College Division, South-Western Pub. Co, 1992.

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M, Fraser Lyn, ed. Understanding financial statements. New York, NY: Pearson Education, 2013.

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Marketing, Chartered Institute of. Reports and financial statements. Maidenhead: The Chartered Institute of Marketing., 1991.

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Aileen, Ormiston, ed. Understanding financial statements. 7th ed. Upper Saddle River, N.J: Pearson/Prentice Hall, 2004.

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Everingham, G. K. Understanding company financial statements. 2nd ed. Cape Town, South Africa: Siber Ink, 2007.

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Chant, Peter. The financial statement presentation of corporate financing activities. [Toronto]: CICA, 1989.

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Book chapters on the topic "Financial reports"

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Ferney, Derrik. "Financial Reports." In French Business Correspondence Course, 79–85. London: Macmillan Education UK, 1989. http://dx.doi.org/10.1007/978-1-349-10914-2_12.

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Hartley, Paul. "Financial Reports." In German Business Correspondence Course, 79–85. London: Macmillan Education UK, 1989. http://dx.doi.org/10.1007/978-1-349-10916-6_12.

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Wild, Ken, and Brian Creighton. "Interim financial reports." In GAAP 2000, 1001–11. London: Palgrave Macmillan UK, 1999. http://dx.doi.org/10.1007/978-1-349-15081-6_35.

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Hussey, Roger, and Audra Ong. "The Analysis of Corporate Reports." In Corporate Financial Reporting, 342–72. London: Macmillan Education UK, 2017. http://dx.doi.org/10.1057/978-1-137-52766-0_19.

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Christopher Westland, J. "Fundamentals of Auditing Financial Reports." In Use R!, 1–18. Cham: Springer International Publishing, 2020. http://dx.doi.org/10.1007/978-3-030-49091-1_1.

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Tsai, Ming-Feng, and Chuan-Ju Wang. "Risk Ranking from Financial Reports." In Lecture Notes in Computer Science, 804–7. Berlin, Heidelberg: Springer Berlin Heidelberg, 2013. http://dx.doi.org/10.1007/978-3-642-36973-5_89.

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Wild, Ken, and Brian Creighton. "Reports on audited financial statements." In GAAP 2000, 1013–80. London: Palgrave Macmillan UK, 1999. http://dx.doi.org/10.1007/978-1-349-15081-6_36.

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Wild, Ken, and Brian Creighton. "Reports on unaudited financial statements." In GAAP 2000, 1209–20. London: Palgrave Macmillan UK, 1999. http://dx.doi.org/10.1007/978-1-349-15081-6_42.

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Bhaskar, Krish, John Flower, and Rod Sellers. "Manipulating reports and creative accounting." In Financial Failures and Scandals, 25–37. Abingdon, Oxon ; New York, NY : Routledge, 2019. | Series: Disruptions in financial reporting and auditing: Routledge, 2019. http://dx.doi.org/10.4324/9780429270635-3.

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Seng, Jia-Lang, Kuan-Ying Huang, and Hsiao-Fang Yang. "Financial Reports and Financial News—An Information Content Gap Analysis." In Advanced Topics in Intelligent Information and Database Systems, 333–42. Cham: Springer International Publishing, 2017. http://dx.doi.org/10.1007/978-3-319-56660-3_29.

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Conference papers on the topic "Financial reports"

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Demény, Anita, and Zoltán Musinszki. "Financial Reports or Sustainability Reports?" In MultiScience - XXXI. microCAD International Multidisciplinary Scientific Conference. University of Miskolc, 2017. http://dx.doi.org/10.26649/musci.2017.120.

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Skillicorn, D. B., and L. Purda. "Detecting Fraud in Financial Reports." In 2012 European Intelligence and Security Informatics Conference (EISIC). IEEE, 2012. http://dx.doi.org/10.1109/eisic.2012.8.

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Damayanti, Cacik Rut, and Adha Prayoga. "Investors’ Perspectives on the Financial and Non-Financial Reports." In 3rd Annual International Conference on Public and Business Administration (AICoBPA 2020). Paris, France: Atlantis Press, 2021. http://dx.doi.org/10.2991/aebmr.k.210928.001.

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Ding, Pan, Liang Zhuoqian, and Deng Yuan. "Textual Information Extraction Model of Financial Reports." In ICIT 2019: IoT and Smart City. New York, NY, USA: ACM, 2019. http://dx.doi.org/10.1145/3377170.3377231.

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Kogan, Shimon, Dimitry Levin, Bryan R. Routledge, Jacob S. Sagi, and Noah A. Smith. "Predicting risk from financial reports with regression." In Human Language Technologies: The 2009 Annual Conference of the North American Chapter of the Association for Computational Linguistics. Morristown, NJ, USA: Association for Computational Linguistics, 2009. http://dx.doi.org/10.3115/1620754.1620794.

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Agrawal, Yash, Vivek Anand, Manish Gupta, S. Arunachalam, and Vasudeva Varma. "Goal-Directed Extractive Summarization of Financial Reports." In CIKM '21: The 30th ACM International Conference on Information and Knowledge Management. New York, NY, USA: ACM, 2021. http://dx.doi.org/10.1145/3459637.3482113.

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Nurlinda. "Quality of OPD Financial Reports from Internal Auditor’s Perspective." In Economics and Business International Conference 2019. SCITEPRESS - Science and Technology Publications, 2019. http://dx.doi.org/10.5220/0009206404040412.

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Liu, Yu-Wen, Liang-Chih Liu, Chuan-Ju Wang, and Ming-Feng Tsai. "RiskFinder: A Sentence-level Risk Detector for Financial Reports." In Proceedings of the 2018 Conference of the North American Chapter of the Association for Computational Linguistics: Demonstrations. Stroudsburg, PA, USA: Association for Computational Linguistics, 2018. http://dx.doi.org/10.18653/v1/n18-5017.

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"CSR DISCLOSURE OF FINANCIAL EUROPEAN COMPANIES WITHIN INTEGRATED REPORTS." In International Management Conference. Editura ASE, 2020. http://dx.doi.org/10.24818/imc/2020/05.02.

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Seemakurthi, Prasad, Shuhao Zhang, and Yibing Qi. "Detection of fraudulent financial reports with machine learning techniques." In 2015 Systems and Information Engineering Design Symposium. IEEE, 2015. http://dx.doi.org/10.1109/sieds.2015.7117005.

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Reports on the topic "Financial reports"

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Megersa, Kelbesa. Financial Inclusion in a Refugee Response. Institute of Development Studies, August 2021. http://dx.doi.org/10.19088/k4d.2021.122.

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The growing scope, frequency, and complexity of forced displacement, both inside and outside of countries, has pushed donors and other development groups to rethink their approaches to humanitarian crises, particularly on refugee response. Financial inclusion is widely regarded as a particularly critical tool that development organisations can employ to mitigate the catastrophic impact of humanitarian crises on refugees. Financial inclusion would provide a wide range of financial products – such as savings, remittances, loans, and insurance – to both refugees and citizens of host countries, which are critical for disadvantaged populations seeking to mitigate shocks, acquire assets, and support local economic development. Changes in how humanitarian aid is distributed are opening the path for greater financial inclusion. Donors and humanitarian organisations are shifting away from emergency cash transfers and toward digital payments via electronic cards. This opens new opportunities to connect refugees and displaced people to a bigger pool of financial services. This rapid literature review summarises the available evidence on toolkits that assist the response by humanitarian and development agencies to financial inclusion of refugees. In addition to the documents defined explicitly as “toolkits”, it also includes reports and online articles which contain useful guidance, since there were few “toolkits” available. Generally, there is lack of resources that directly address the query, i.e., “financial inclusion” in a “refugee response” context. Although there is a growing literature and evidence on the financial inclusion theme, much of it does not directly relate to refugees. Furthermore, most guidance notes and toolkits prepared for refugee response by humanitarian/development agencies do not directly and explicitly deal with financial inclusion, but rather focus on operational and programming issues of wider relief responses. The review is presented as an annotated bibliography format and includes toolkits, guidance notes, technical reports, and online articles by humanitarian and international development agencies.
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Kashyap, Varsha, Jill Hooks, Asheq Rahman, and Md Borhan Uddin Bhuiyan. Institutional Determinants of Carbon Financial Accounting Practices. Unitec ePress, 2020. http://dx.doi.org/10.34074/ocds.084.

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This paper investigates how and why firms affected by Emissions Trading Schemes (ETSs) are financially accounting for carbon in a voluntary setting. Using institutional theory, the authors seek to identify the determinants of a firm’s decision to adopt a particular carbon financial accounting practice. We identify the recognition and measurement practices for carbon-emission allowances using data gathered from the annual reports of ETS-affected firms in Australia. These practices are identified in the five stages of carbon-emission allowance transactions, namely, when these are: (1) received for free, (2) purchased, (3) used, (4) sold, and (5) surrendered. Inconsistencies in carbon financial accounting practices are observed. The findings reveal that carbon-emission allowances are recorded as intangible assets, but most firms provide incomplete information on their carbon financial accounting practices. Firms also exhibit inconsistencies in specifying how they are ‘recognising’ and ‘measuring’ carbon-emission allowances. The results provide evidence of coercive (regulation) and mimetic (size, leverage, and listing status) pressures being the main determinants of carbon financial accounting practice.
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Duro, Miguel, Germán López-Espinosa, Sergio Mayordomo, Gaizka Ormazabal, and María Rodríguez-Moreno. Enforcing mandatory reporting on private firms: the role of banks. Madrid: Banco de España, November 2022. http://dx.doi.org/10.53479/23526.

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This paper studies firm-level factors shaping the enforcement of financial reporting regulation on private firms and proposes bank lending as a particularly important one. Our tests are based on a rare combination of data sets, which allows us to construct unique measures of misreporting, notably in the form of underreporting of debt. We observe that private firms with bank debt are more likely to file mandatory financial reports and less likely to file information with irregularities. While we also find evidence that the need for bank financing can induce firms to misreport, this concern is mitigated by additional findings suggesting that banks detect reporting issues within private firms’ financial statements. Critically, we observe that firms with reporting issues obtain significantly less credit, especially when the bank has had previous exposure to debt misreporting and when the bank verifies debt information using the public credit registry. In short, our paper documents important firm-level determinants of private firms’ misreporting and highlights that banks play a significant role in the enforcement of mandatory financial reporting on these firms.
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Paternina Blanco, Joshua, Elisabeth Windisch, Stephen Perkins, Asuka Ito, and Jonathan Leape. Open configuration options Decarbonising Transport in Latin American Cities: A Review of Policies and Key Challenges. Inter-American Development Bank, February 2022. http://dx.doi.org/10.18235/0003987.

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This report is the first output of the Decarbonising Transport in Latin American Cities project (DTLA), developed jointly by the Inter-American Development Bank (IDB) and the International Transport Forum (ITF-OECD). As a result of this initiative, this first report describes a review of policies and key mobility challenges to deliver on a sustainable transport system. A second report provides a quantitative assessment tool that allows assessing the impact of transport CO2 reduction actions and respective scenarios to 2050. Both reports facilitate policy dialogue across all relevant stakeholders and supports peer learning and best practice exchange between the case study cities and beyond. Moreover, the reports bring out the need for rethinking decarbonization policies to consider their potential for achieving other benefits related with improving the quality of the transport services, closing gender equality gaps, and improving financial sustainability of current business models.
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Papaioannou, Dimitrios, and Elisabeth Windisch. Open configuration options Decarbonising Transport in Latin American Cities: Assessing Scenarios. Edited by Laureen Montes Calero and Ernesto Monter. Inter-American Development Bank, February 2022. http://dx.doi.org/10.18235/0003976.

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This report is the second output of the Decarbonising Transport in Latin American Cities project (DTLA), developed jointly by the Inter-American Development Bank (IDB) and the International Transport Forum (ITF-OECD). DTLA supports transport decarbonisation in Bogota (Colombia), Buenos Aires (Argentina), and Mexico City (Mexico). These cities were selected based on their data availability about urban transport activity. As a result of this initiative, the first report describes a review of policies and key mobility challenges to deliver on a sustainable transport system. This second report presents the development and provision of a quantitative assessment tool that allows assessing the impact of transport CO2 reduction actions and respective scenarios to 2050. Both reports facilitate policy dialogue across all relevant stakeholders and supports peer learning and best practice exchange between the case study cities and beyond. Moreover, the reports bring out the need for rethinking decarbonization policies to consider their potential for achieving other benefits related with improving the quality of the transport services, closing gender equality gaps, and improving financial sustainability of current business models.
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Iffat, Idris. Effectiveness of Different Methods to the Counter Financing of Terrorism. Institute of Development Studies, April 2022. http://dx.doi.org/10.19088/k4d.2022.091.

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Countering financing of terrorism (CFT) has been a core component of counter terrorism strategies since the 9/11 attacks on the US in 2001. Key CFT measures are criminalisation of terrorism financing; sanctions and assets freezing/seizure; and use of financial intelligence. CFT assessments focus on implementation of these measures, rather than on impact in terms of preventing terrorist activity. This rapid review therefore looks at the effectiveness of different CFT measures. It draws on a mixture of academic and grey literature, including policy papers and reports from agencies involved in CFT implementation. While there is available literature on terrorism financing (how groups raise funds), and on the various approaches to CFT as well as implementation assessment, the review found very little on the impact of CFT in preventing terrorism. Reflecting this, it was also difficult to identify specific examples of CFT impact and effectiveness. The limited literature on the latter suggests that, while CFT measures can hamper terrorists/terrorist groups, they cannot stop them entirely. Despite this, CFT remains a useful tool for governments in the fight against terrorism/their efforts to counter terrorism. However, the current CFT model needs to be reformed to address significant changes in both the terrorist threat and terrorism financing environment.
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Santhya, K. G., Snigdha Banerjee, Basant Kumar Panda, A. J. Francis Zavier, Avishek Hazra, and Shilpi Rampal. Role of debt in overseas labour migration in India. Population Council, 2022. http://dx.doi.org/10.31899/sbsr2022.1035.

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The Population Council, in partnership with the Global Fund to End Modern Slavery and the Norwegian Agency for Development Cooperation, undertook a multicomponent study to better understand the relationship between debt and overseas labor migration from India. The study shed light on: levels and patterns of household indebtedness among migrant households, with a special focus on households with overseas migrants; cost of overseas labor migration from India and the role of debt in financing overseas migration; role of debt in migration-related decisions; differences in work-related choices and experiences and financial vulnerabilities migrant workers experienced by household indebtedness; and migrant workers’ perceptions about financial products that can potentially reduce their financial vulnerabilities. This report describes the levels and patterns of household indebtedness and socio-demographic differentials in indebted international migrant households. It sheds light on costs incurred for overseas labor migration and the role of debt in financing migration, migration-related decisions, work-related choices and experiences, and financial vulnerabilities faced in India and overseas. A description of financial products that can potentially reduce the financial vulnerabilities of overseas labor migrants is included, as are recommendations for programs and research.
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Maltais, Aaron, Kersti Karltorp, and Haben Tekie. Policy priorities for mobilizing investment in Swedish green industrial transitions. Stockholm Environment Institute, June 2022. http://dx.doi.org/10.51414/sei2022.022.

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The aim of this report is to better understand the key challenges for investments in technological and production changes that bring deep emissions cuts in heavy industry in Sweden. In this report we refer to this as investments in deep green industrial transitions. We investigate this matter from the perspective of both industry actors and actors from the financial sector. We investigate the following research questions: •Is the size of the capital investments needed for green industrial production a significant challenge for bringing about these transitions in Sweden? •What are the most important challenges for actors’ willingness to invest in deep green industrial transitions and investors’ willingness to provide financing for those investments? •What policies do industrial and financial actors think can best support the willingness to invest in and provide financing for deep green industrial transitions in Sweden?
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Koob, Anna Koob, Inga Ingulfsen Ingulfsen, Megan Renoir Renoir, Matthew Guttentag Guttentag, and Becky Tolson Tolson. Facilitating Financial Sustainability: Synthesis Report. New York, NY United States: Foundation Center, May 2018. http://dx.doi.org/10.15868/socialsector.30586.

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DEPARTMENT OF DEFENSE WASHINGTON DC. Fiscal Year 2008 Agency Financial Report. Fort Belvoir, VA: Defense Technical Information Center, November 2008. http://dx.doi.org/10.21236/ada492754.

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