Relevant bibliographies by topics / International Accounting

Contents

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

Academic literature on the topic 'International Accounting'

Author: Grafiati
Published: 4 June 2021
Last updated: 30 July 2024

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Journal articles on the topic "International Accounting"

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Cristea, Valentin Gabriel. "Historical Cost Accounting and International Accounting Harmonization." New Trends and Issues Proceedings on Humanities and Social Sciences 3, no. 4 (March 22, 2017): 104–9. http://dx.doi.org/10.18844/gjhss.v3i4.1530.

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RATHORE, SHIRIN, and Gaurav Kumar. "International Accounting,." Journal of International Accounting Research 9, no. 1 (January 2010): 55–56. http://dx.doi.org/10.2308/jiar.2010.9.1.55.

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A. Adams, C. "International accounting." International Journal of Accounting 33, no. 5 (January 1998): 666–68. http://dx.doi.org/10.1016/s0020-7063(98)90021-8.

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Beerel, Annabel C. "International accounting." Long Range Planning 20, no. 3 (June 1987): 114. http://dx.doi.org/10.1016/0024-6301(87)90082-3.

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윤소라. "Accounting Quality and International Accounting Convergence." Korea International Accounting Review ll, no. 37 (June 2011): 255–80. http://dx.doi.org/10.21073/kiar.2011..37.011.

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BARTH, MARY E., WAYNE R. LANDSMAN, and MARK H. LANG. "International Accounting Standards and Accounting Quality." Journal of Accounting Research 46, no. 3 (June 2008): 467–98. http://dx.doi.org/10.1111/j.1475-679x.2008.00287.x.

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Hoarau, Christian. "International accounting harmonization." European Accounting Review 4, no. 2 (January 1995): 217–33. http://dx.doi.org/10.1080/09638189500000012.

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Haller, Axel. "International accounting harmonization." European Accounting Review 4, no. 2 (January 1995): 235–47. http://dx.doi.org/10.1080/09638189500000013.

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Nobes, Christopher. "International accounting harmonization." European Accounting Review 4, no. 2 (January 1995): 249–54. http://dx.doi.org/10.1080/09638189500000014.

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van der Tas, Leo G. "International accounting harmonization." European Accounting Review 4, no. 2 (January 1995): 255–60. http://dx.doi.org/10.1080/09638189500000015.

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Dissertations / Theses on the topic "International Accounting"

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Edelmann, Gerhard. "International Accounting Standards and Changes in Accounting Terminology." Department für Fremdsprachliche Wirtschaftskommunikation, WU Vienna University of Economics and Business, 2010. http://epub.wu.ac.at/144/1/document.pdf.

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The language of accounting is subject to continuous change. One of the reasons for a change in terminology is the introduction of new legal requirements that bring about a change in the underlying concepts and therefore the need for new specific terms. Such a situation was created by the Regulation (EC) No. 1606/2002 on the application of international accounting standards (IAS). This regulation aims at harmonising ac-counting standards and procedures relating to the preparation and presentation of financial statements. It requires all EU companies listed on a regulated stock market to prepare accounts in accordance with IAS for accounting periods beginning on or after 1 January 2005. We look at the texts of the mentioned regulation in several EU languages in order to identify changes regarding the designations of individual items of financial state-ments compared with the traditional terms and to find out whether the changes found differ from language to language. Then we choose the frequently used accounting term property, plant and equipment and compare financial statements published by large companies over a four-year period beginning in 2004 to find out whether there are changes in terminology in the year 2005, i.e. when listed companies were first re-quired to prepare their financial statements in accordance with IAS.
Series: WU Online Papers in International Business Communication Series Two: Business and Economic Terminology
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Grau, Andreas. "Gewinnrealisierung nach International Accounting Standards /." Wiesbaden : Dt. Univ.-Verl, 2002. http://www.gbv.de/dms/zbw/352935693.pdf.

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Bigoy, Céline. "Les IAS (International Accounting Standards)." [S.l.] : [s.n.], 2003. http://www.enssib.fr/bibliotheque/documents/dessid/rrbbigoy.pdf.

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Rapport de recherche bibliographique Diplôme d'études supérieures spécialisées : Ingénierie documentaire : Villeurbanne, ENSSIB : 2003. Rapport de recherche bibliographique Diplôme d'études supérieures spécialisées : Ingénierie documentaire : Lyon 1 : 2003.
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Rossman, Patricia A. "Defining the International Accounting Standard Board's governance network." ScholarWorks, 2009. https://scholarworks.waldenu.edu/dissertations/684.

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There is little empirical research identifying the structural forces influencing the International Accounting Standards Board (IASB). The purpose of this study was to analyze the structural forces underlying international accounting regulation to contribute insights useable by the public, politicians, and scholars to conceptualize the processes of international accounting regulation. Based on stakeholder theory, legitimacy theory, and social network theory it was posited that this network is rationally created to serve certain stakeholder groups in the face of divergent stakeholder interests. The research questions for this study addressed the organizations which constituted the IASB's governance network, the professional and geographic perspectives represented, and the extent to which the governance network was structurally embedded. Social network methodology was utilized within a case study design. All data consisted of publically available existing data. Social network analysis including graphic notations, density, comembership overlap, and co-organizational overlap were employed to produce a representation of the governance network and to measure the extent to which the network was structurally embedded. To provide supplementary detail, the professional perspectives and geographic representations of the actors were measured. The results indicated that the network forms a definable hierarchy that exhibits qualities of structural embeddedness. Banking interests were more embedded within the governance network than any other professional, academic, or social group. Also, a strong Western influence was detected. The societal benefit of this effort was to engage society in general and accounting researchers in particular in hopes of encouraging diverse representation in regulatory processes with both macro and micro-consequences.
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Chen, Feng, and 陳峰. "Harmonization of Chinese accounting standards with international accounting standards: necessity, progress andeffectiveness." Thesis, The University of Hong Kong (Pokfulam, Hong Kong), 2001. http://hub.hku.hk/bib/B42576131.

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Rahman, Sheikh Fazlur. "Power and international accounting regulation : accounting policy making at the united nations." Thesis, University of Manchester, 1988. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.633248.

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The process of international accounting regulation is somewhat diffuse. Many organisations, e.g., the International Accounting Standards Committee (IASC), the Organisation for Economic Co-operation and Development (OECD), and the United Nations (UN) are involved -- each with its own different constituency, authority structure, and more importantly, its obj ectives. The third world nations' demands for greater disclosure by Transnational Corporations (INCs) have been taken up by the UN -- a debate to which the OECD and the lASC have also contributed. Negotiations over an acceptable set of disclosure standards have been carried on at the UN for more than twelve years. During this period the UN has repeatedly changed its position and has eventually failed to come up with a comprehensive set of final recommendations. It has, in effect, abandoned its pioneering stance as an accounting policy maker. This research attempts to investigate this failure of the UN by examining in some depth the accounting policy making process of the UN - - which in many senses reflects the tussle between the third world nations and the developed market economies. The political nature of accounting policy making is recognised and political concepts of '~' are used to understand and explain the process. In particular. the decision-oriented (i.e. One-Dimensional) pluralist methodology of power is used to analyse the conflicts and policy outcomes at the UN. tv Empirical evidence shows that organised pressures from the TNCs, co-ordinated under the joint forum of the International Chamber of Commerce (ICC) and the International Organisation of Employers (IOE) , was strengthened by the support given by governments of developed market economies active within various UN bodies and committees. The rule of one-nation, one-vote and decision making by majority vote -- provided for in the UN Charter - - was frequently overriden with a claim for decision making by absolute unanimity. This claim, coupled with a threat of non-compliance if decisions were taken otherwise, compelled the third world majority to accept the 'de facto veto' of a powerful minority. The United Nation's position on accounting policy issues has been significantly shifted through he use of such 'de facto veto' by the developed market economies. The conclusion is reached that given the present state of international economic relations, the economic power of the TNCs and their home countries, and in spite of the formal power (i.e. voting majority) in the hands of the third world countries the 'status guo' has largely been maintained. Also, in order to avoid the present embarrassing reality of frequently facing a host of developing nations at the UN the developed nations have seen other forums, particularly the OECD and the lASC, as being more amenable to their own purposes and eventually have been successful in converting the UN into a mere discussion forum rather than an accounting regulatory body.
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Shields, Karin Elisabeth. "International accounting standard setting : lobbying and the development of financial instruments accounting." Thesis, University of Leeds, 2014. http://etheses.whiterose.ac.uk/7904/.

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With the establishment of the International Accounting Standards Board (IASB) one of the first projects that were added to its agenda was the financial instruments project. The controversy surrounding the standards, and their heavy Anglo-American nature, have led to widespread concerns regarding the IASB granting undue influence to certain lobbying parties in developing these standards. The thesis examines whether these concerns are warranted. The IASB standard setting is characterised by varying degrees of constituent support and opposition for the organisation’s proposed changes to accounting standards. A robust methodology, grounded in ideology theory of regulation, is therefore developed to identify the impact of special interest lobbying on the IASB’s decisions during the development of standards for financial instruments from 2001-2012. Textual analysis is applied to a large sample of comment letters in order to derive a continuous measure of negativity for the analysis of overt lobbying, as well as identifying cases of explicit opinion in the responses. The findings show that the IASB takes account of lobbying in its standard development. Lobbyists are found to be more likely to be successful in blocking proposed changes by expressing negativity in their discussion of a proposal, as opposed to explicitly disagreeing. Further, the results of the analysis show that, in general, all major constituent groups are influential in the development, but that only the business community is influential when it comes to disclosure requirements. Moreover, opposing American constituents are more likely to block proposed changes than are lobbyists from elsewhere. In sum, the thesis investigates and finds that the IASB’s standard setting process allows special interest lobbying to shape the standards for financial instruments accounting and that the business community and American constituents are particularly influential in the process, thus reinforcing the Anglo-American nature of the standards.
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Fritz, Susanne, and Christina Lämmle. "The International harmonisation process of Accounting Standards." Thesis, Linköping University, Department of Management and Economics, 2003. http://urn.kb.se/resolve?urn=urn:nbn:se:liu:diva-1554.

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Background: Growth in international trade and capital flows has triggered a rising economic integration. Because of these developments there has been an international homogenising effect upon many customs, practices and institutions. In business life it led among other things to a desire to harmonise Accounting Standards among countries.

Purpose: Our purpose is to answer the question: What is the international harmonisation process of Accounting Standards, what is its status quo and how important is the International Accounting Standard Board (IASB) in it?

Realisation: In order to fulfil this purpose, we have chosen a descriptive approach, which is based on secondary data from textbooks, articles and homepages.

Result: The international harmonisation of Accounting Standards is a process, which brings international Accounting Standards into some sort of agreement, in order to achieve a common set of principles, according to which financial statements from different countries are prepared. With the support of the IASB of the European Union (EU), 7000 European companies have to use International Accounting Standards (IAS) beginning 2005. Furthermore, the long existing rejection of IAS of the U.S. seems to change. Co-ordination of agendas of both standard-setting boards (IASB and Financial Accounting Standard Board (FASB) have been announced. We conclude, that the IASB plays a major role in the field of international harmonisation. This could be explained with achievements of the IASB, as for example the International Organisation of Security Commissions (IOSCO) Endorsement, EU regulation or the recent agreement of FASB and IASB to co-ordinate their work.

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Peng, Songlan. "The Harmonization of Chinese Accounting Standards with International Accounting Standards: An Empirical Evaluation." VCU Scholars Compass, 2005. http://catalog.hathitrust.org/api/volumes/oclc/100400486.html.

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Cadiz-Andrion, Luisa Victoria. "Investigating stakeholder concerns in accounting for co-operative equity under international accounting standards." Thesis, University of Canterbury. Accountancy, Finance and Information Systems, 2007. http://hdl.handle.net/10092/871.

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This research examines submissions from the co-operative sector in response to the exposure of Draft Interpretation D8: Members' Shares in Co-operative Entities (D8) to analyse their responses to the classification of co-operative member shares under D8. A review of extant literature revealed that the concentration of submissions to similar documents comes from investor-owned firms in developed countries; and that there is a dearth of submissions from developing countries and alternative business models, such as co-operatives. This research sought to compare and establish the similarities and differences of responses across country and regional classifications, and across income and stakeholder groups. The study conducted both qualitative and quantitative research methods of textual analysis by employing grounded theory and content analysis. The results indicate that D8 submissions primarily come from preparers in developed countries located in Europe and Central Asia and in East Asia and the Pacific regions. However, findings also show that regardless of country, regional, or income group classification, the co-operative industry expressed common concerns and issues.
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Books on the topic "International Accounting"

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Ann, Frost Carol, and Meek Gary K. 1949-, eds. International accounting. 3rd ed. Upper Saddle River, N.J: Prentice Hall, 1999.

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Choi, Frederick D. S. International accounting. 6th ed. Upper Saddle River, N.J: Pearson Prentice Hall, 2008.

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Choi, Frederick D. S. International accounting. 2nd ed. Englewood Cliffs, N.J: Prentice-Hall, 1992.

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Choi, Frederick D. S. International accounting. 2nd ed. Englewood Cliffs, N.J: Prentice-Hall, 1992.

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B, Perera M. H., ed. International accounting. 2nd ed. Boston: McGraw-Hill Irwin, 2009.

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J, Walton Peter, Haller Axel, and Raffournier Bernard, eds. International accounting. London: International Thomson BusinessPress, 1998.

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B, Perera M. H., ed. International accounting. 3rd ed. New York: McGraw-Hill Irwin, 2012.

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1949-, Meek Gary K., ed. International accounting. 7th ed. Boston: Prentice Hall, 2011.

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Holt, Paul E. International accounting. 5th ed. [Houston, TX]: Dame, 2001.

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Lawrence, Steve. International accounting. London: International Thomson Business Press, 1996.

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Book chapters on the topic "International Accounting"

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Wynn-Williams, Michael. "International Accounting." In Managing Global Business, 335–56. London: Macmillan Education UK, 2017. http://dx.doi.org/10.1057/978-1-137-34826-5_14.

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Ajami, Riad A., and G. Jason Goddard. "International accounting." In Global Business, 72–93. First Edition. | New York : Routledge, 2018.: Routledge, 2017. http://dx.doi.org/10.4324/9781315147734-4.

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Eggloff, Frank. "International Accounting Standards." In Bilanzierung nach HGB, US-GAAP und IAS im Vergleich, 35–68. Wiesbaden: Gabler Verlag, 1999. http://dx.doi.org/10.1007/978-3-322-82755-5_3.

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Bossert, Rainer, and Ulrich L. Manz. "International Accounting Standards." In Physica-Lehrbuch, 227–36. Heidelberg: Physica-Verlag HD, 1997. http://dx.doi.org/10.1007/978-3-642-61494-1_15.

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Haas, Ingeborg. "International Accounting Standards." In Rückstellungen, 111–77. Wiesbaden: Gabler, 2011. http://dx.doi.org/10.1007/978-3-8349-6635-3_12.

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Morrison, Janet. "Finance and Accounting." In International Business, 393–432. London: Macmillan Education UK, 2009. http://dx.doi.org/10.1007/978-1-137-07339-6_11.

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Bandy, Gary. "Financial accounting." In International Public Financial Management, 6–32. 1 Edition. | New York : Routledge, 2019.: Routledge, 2018. http://dx.doi.org/10.4324/9781351128308-2.

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Bandy, Gary. "Management accounting." In International Public Financial Management, 33–50. 1 Edition. | New York : Routledge, 2019.: Routledge, 2018. http://dx.doi.org/10.4324/9781351128308-3.

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Endenich, Christoph. "International Vergleichendes Controlling." In Comparative Management Accounting, 9–35. Wiesbaden: Gabler Verlag, 2012. http://dx.doi.org/10.1007/978-3-8349-4277-7_2.

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Beke, Jeno. "International Accounting Standardization Process." In International Accounting Harmonization, 147–60. New York: Palgrave Macmillan US, 2013. http://dx.doi.org/10.1057/9781137374349_8.

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Conference papers on the topic "International Accounting"

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Kastrati, Albana. "Accounting Quality in Albania (International Accounting Standard Entities)." In 9th International Conference on Leadership, Technology, Innovation and Business Management: Leadership, Innovation, Media and Communication. European Publisher, 2021. http://dx.doi.org/10.15405/epsbs.2021.02.2.

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Draganova, Sevdalina, and Svetlozar Stefanov. "Implementation of international accounting standard 39." In the 5th international conference. New York, New York, USA: ACM Press, 2004. http://dx.doi.org/10.1145/1050330.1050408.

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Wu, Long, and Youyou Liu. "International Comparison of Government Accounting System." In 2021 7th International Conference on Information Management (ICIM). IEEE, 2021. http://dx.doi.org/10.1109/icim52229.2021.9417136.

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DUÇI, Ejona. "Applying National Accounting Standards, International Accounting Standards, and Strategic Management Accounting Costing Techniques in Durres SMEs in Albania." In 4th International Conference on Research in Management. Acavent, 2022. http://dx.doi.org/10.33422/4th.icrmanagement.2022.06.100.

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Bak, Melania. "CREATIVITY IN ACCOUNTING VERSUS ACCOUNTANT�S BEHAVIOURISM." In 4th International Multidisciplinary Scientific Conference on Social Sciences and Arts SGEM2017. Stef92 Technology, 2017. http://dx.doi.org/10.5593/sgemsocial2017/13/s03.021.

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Keglević Kozjak, Suzana. "Digital Trends in the Accounting Profession." In 7th International Scientific Conference ITEMA Recent Advances in Information Technology, Tourism, Economics, Management and Agriculture. Association of Economists and Managers of the Balkans, Belgrade, Serbia, 2023. http://dx.doi.org/10.31410/itema.s.p.2023.89.

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The rapid technological changes have profoundly affected the ac­counting profession. This study aims to systematically explore how digital tech­nology is influencing accounting, examining the forces driving this change. It also investigates crucial educational adaptations needed for future accoun­tants to navigate the evolving technological landscape. The research exam­ines various aspects, including the complex relationship between the account­ing profession and global technological changes, the evolving role of technol­ogy in accounting, and the necessary adjustments required in accounting edu­cation. Through a literature review methodology, the findings highlight a com­pelling need for a fundamental shift in accounting practices. This transformative process is gradually related within the profession, emphasizing the certain im­pact of continuous evolution in the accounting field on accounting education. In summary, while technological advances reshape specific aspects of account­ing, the discipline’s foundational principles persist.
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Pinto Borges, Ana. "Proceedings of the International Workshop Accounting and Taxation (IWAT2021)." In International Workshop Accounting and Taxation, edited by Elvira Vieira and Susana Aldeia. ISAG-EUROPEAN BUSINESS SCHOOL, 2021. http://dx.doi.org/10.58869/2021.02.

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Wu, C. Eric, and William P. Horn. "A J2EE application for process accounting, LPAR accounting, and transaction accounting." In the 5th international workshop. New York, New York, USA: ACM Press, 2005. http://dx.doi.org/10.1145/1071021.1071049.

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ANDRESSA LOPES DE ARA�JO, MARIA, JAIRO SIMI�O DORNELAS, and AM�RICO NOBRE AMORIM. "FINANCIAL ACCOUNTING AS A SERVICE: ACCOUNTANT PERCEPTIONS ABOUT THE FUTURE OF TRADITIONAL ACCOUNTING OFFICES ROUTINES." In 15th CONTECSI International Conference on Information Systems and Technology Management. TECSI, 2018. http://dx.doi.org/10.5748/9788599693148-15contecsi/ps-5914.

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"INTERNATIONAL CONVERGENCE OF ACCOUNTING STANDARDS IN CHINA." In WISSENSCHAFTLICHE ERGEBNISSE UND ERRUNGENSCHAFTEN: 2020. European Scientific Platform, 2020. http://dx.doi.org/10.36074/25.12.2020.v1.30.

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Reports on the topic "International Accounting"

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Fishbone, L. G. International safeguards: Accounting for nuclear materials. Office of Scientific and Technical Information (OSTI), September 1988. http://dx.doi.org/10.2172/6840191.

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Choi, Frederick D. S., and Richard Levich. International Accounting Diversity: Does it Impact Market Participants? Cambridge, MA: National Bureau of Economic Research, January 1991. http://dx.doi.org/10.3386/w3590.

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Kud, A. A. Figures and Tables. Reprinted from “Comprehensive сlassification of virtual assets”, A. A. Kud, 2021, International Journal of Education and Science, 4(1), 52–75. KRPOCH, 2021. http://dx.doi.org/10.26697/reprint.ijes.2021.1.6.a.kud.

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Figure. Distributed Ledger Token Accounting System. Figure. Subjects of Social Relations Based on the Decentralized Information Platform. Figure. Derivativeness of a Digital Asset. Figure. Semantic Features of the Concept of a “Digital Asset” in Economic and Legal Aspects. Figure. Derivativeness of Polyassets and Monoassets. Figure. Types of Tokenized Assets Derived from Property. Figure. Visual Representation of the Methods of Financial and Management Accounting of Property Using Various Types of Tokenized Assets. Figure. Visual Representation of the Classification of Virtual Assets Based on the Complexity of Their Nature. Table. Comparison of Properties of Various Types of Virtual Assets of the Distributed Ledger Derivative of the Original Asset. Table. Main Properties and Parameters of Types of Tokenized Assets. Table. Classification of Virtual Assets as Tools for Implementing the Methods of Financial and Management Accounting of Property.
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Ianchovichina, Elena, Robert McDougall, and Thomas Hertel. China in 2005 Revisited: The Implications of International Capital Mobility. GTAP Working Paper, October 2000. http://dx.doi.org/10.21642/gtap.wp12.

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This paper revisits the analysis of the implications of China's economic growth on her trading partners presented in Arndt et al. (1997) using a dynamic, applied general equilibrium model that features international capital mobility. We find that accounting for the impact of China's growth on international capital markets reverses some of the findings in the paper by Arndt et al. In particular, net creditor regions lose while net debtor regions benefit from an economic slowdown in China due to the resulting decline in the cost of capital. Our analysis also reveals the importance of capital accumulation effects which interact with non-capital factor productivity and tax distortions in determining regional welfare.
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Rickels, Wilfried, Wolfgang Koeve, Felix Meier, Marius Paschen, Christian Rischer, and Ignacio Saldivia. Report on appropriateness of accounting schemes to assign carbon credits to ocean NETs. OceanNets, October 2023. http://dx.doi.org/10.3289/oceannets_d1.2.

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Carbon accounting is essential for quantifying carbon removal and determining required offsets. The valuation goes beyond mere measurement, taking into account factors such as temporary storage and the social cost of carbon (SCC). These valuations inform the issuance of carbon offsets, but governance frameworks also play a role in their issuance. For ocean-based carbon removal methods, such as ocean iron fertilization and blue carbon projects, cost-benefit accounting supported by SCC assessments is appropriate. Challenges arise for integration compliance systems such as the EU Emissions Trading Scheme (EU ETS). To align compliance systems with carbon accounting, an intermediary institution could facilitate the purchase and resale of international offsets while managing non-permanent storage liabilities. Ocean alkalinity enhancement, among ocean-based CDR methods, may fit into net accounting if monitoring, reporting, and verification (MRV) challenges are addressed. A proposed MRV approach based on the regulation of nonpoint source pollution can address these concerns.
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Chepeliev, Maksym. A Revised CO2 Emissions Database for GTAP. GTAP Research Memoranda, June 2022. http://dx.doi.org/10.21642/gtap.rm37.

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Since GTAP 5 Data Base, a special satellite account that estimates CO2 emissions from fossil fuel combustion has been developed (Lee, 2002). A corresponding approach to the estimation of emissions has remained unchanged since then and relies on the Tier 1 method of the 1996 IPCC Guidelines (IPCC/OECD/IEA, 1997). However, a number of concerns regarding discrepancies between GTAP CO2 emissions data and other international data sources, such as EDGAR and IEA, have been raised. In this paper, we compare GTAP CO2 emissions data with other international data sources and quantify the revealed discrepancies. To address the identified differences, we develop and implement a revised emissions accounting framework based on the Tier 1 method of the 2006 IPCC Guidelines. Our revised approach includes estimation of emission factors at a more granular commodity level than implemented in the standard GTAP 10A Data Base. Two additional refinements include an updated accounting of emissions from blast furnaces and other recovered gases, as well as a more transparent treatment of CO2 emissions from flaring. We implement an updated emissions accounting framework for the case of GTAP 11 energy database and show that it helps to substantially reduce discrepancies between GTAP and other international data sources both at the global and country levels.
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van Aalst, Maarten. Addressing Climate Risk Management in IDB Operations: Options for Project Screening and Analysis, based on Emerging International Guidance and Practice. Inter-American Development Bank, December 2010. http://dx.doi.org/10.18235/0009135.

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The paper intends to explain how ex ante climate proofing in the project cycle relates to other bank activities concerning adaptation to climate change, such as: (i) accounting and analysis for IDB reporting with respect to climate change, (ii) incorporating adaptation in country and sector-level programming, (iii) local and project-level pilot or case studies to gain practical experience, and (iv) capacity development within the IDB and its client countries.
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8

DeMetri, Olga, Samuel Moreno, and Gerardo Funes. Executive Summary: Seizing the Market Opportunity of the Growing Latino and Caribbean Community in the United States. Inter-American Development Bank, November 2023. http://dx.doi.org/10.18235/0005247.

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This is the executive summary of a study that explores the significant impact of the rapidly growing Latino and Caribbean community in the U.S., accounting for nearly 20% of the population. This community contributed $2.7 trillion to the U.S. economy in 2019 alone. It also plays a pivotal role in enhancing U.S. trade and investment ties with Latin America and the Caribbean. Case studies from key U.S. cities highlight the community's broad influence, from economics to culture and politics. Overall, this demographic growth presents abundant opportunities for both domestic and international collaborations across sectors.
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9

DeMetri, Olga, Samuel Moreno, and Gerardo Funes. Seizing the Market Opportunity of the Growing Latino and Caribbean Community in the United States. Inter-American Development Bank, November 2023. http://dx.doi.org/10.18235/0005199.

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This study examines the transformative influence of the rapidly growing Latino and Caribbean community in the United States, both as a demographic and an economic powerhouse. Accounting for nearly one in five U.S. residents, this community is reshaping the nation's social, economic, and cultural landscapes. In 2019 alone, the economic output of Latinos in the U.S. was $2.7 trillion, marking them as a global economic force. The report highlights the community's role in enhancing trade and economic relations with Latin America and the Caribbean (LAC), including its influence on foreign direct investment (FDI) and diaspora direct investment (DDI). Remittances to LAC countries remain strong, further solidifying economic ties. Culturally and politically, the Latino and Caribbean community is becoming mainstream in the U.S., as evidenced by its growing impact on music, food, and voter participation. The study includes case studies from Houston, Los Angeles, Miami, and New York to underline the community's diverse contributions across various sectors. In summary, the Latino and Caribbean community is not just growing in numbers but is a formidable force that is shaping the U.S. and strengthening its international ties with LAC. This growth presents numerous opportunities for both domestic and international economic and cultural collaborations.
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10

Gu, Yuanyuan, and Jhorland Ayala-García. Emigration and Tax Revenue. Banco de la República de Colombia, July 2022. http://dx.doi.org/10.32468/dtseru.312.

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According to the World Migration Report 2020, the number of international migrants increased from 84 million in 1970 to 272 million in 2019, accounting for 3.5% of the world’s population. This paper investigates the aggregated effect of emigration on the tax revenue of sending countries with a focus on developing nations. Using a gravity approach, we construct a time-varying exogenous instrument out of geographic time-invariant dyadic characteristics that allow us to estimate the predicted emigration rate for every country. Then, we follow an instrumental variable approach where we use our predicted emigration rate as an instrument of the observed migration rate. The results show that the predicted emigration rate is a good instrument of the current emigration rate for developing countries, and that there is a positive aggregated effect of emigration on tax revenue of sending countries. The results vary depending on the type of tax: emigration increases goods and services tax revenue, but it decreases income, profit, and capital gains tax revenue.
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