Dr Mohammad Nurunnabi examines the factors that affect the implementation of International Financial Reporting Standards (IFRS) in developing countries and answers these specific research questions: - What is the relative impact of accounting regulatory frameworks and politico-institutional factors on the implementation of IFRS in developing countries? - How do cultural factors affect said implementation? - How does a study of implementing IFRS help to build an understanding of a theory of the role of the state in accounting change in developing countries? This follows a mixed methodology approach, in which interviews are conducted, IFRS-related enforcement documents and annual reports are evaluated. More than 138 countries have adopted IFRS, yet the International Accounting Standards Board (IASB) does not provide an implementation index. Financial reporting varies by country, even within the area of the world that has apparently adopted IFRS and Nurunnabi offers an important viewpoint that considers the issues of IFRS implementation from various perspectives. This is an invaluable resource for Undergraduate, Masters and PhD students, policy makers (at local, regional and international level) namely the IASB, World Bank, IMF, practitioners and users, giving them the necessary insight into the financial reporting environment and the state’s attitude towards accounting transparency. Most importantly, this book contributes to military and democratic political regimes and the Max Weberian view of the theory of the role of the state’s attitude towards accounting transparency.

This publication contains a detailed overview of Bangladesh’s public–private partnership (PPP) landscape, assesses its progress, and explains how well-structured deals can help climate-proof its infrastructure and maintain growth. Designed as a one-stop source of information on Bangladesh’s relatively mature PPP sector, it assesses over 500 qualitative and quantitative indicators, and shows how strengthening institutional frameworks has encouraged investments in core sectors such as ports, energy, and transportation. It explores how Bangladesh now needs to ramp up regulation and tighten contractual frameworks to generate more\ long-term financing and fill the funding gap it faces as demand for climate-resilient infrastructure rises.

In the past decade, Bangladesh has achieved significant social and economic progress. Despite high population density, a limited natural-resource base, underdeveloped infrastructure, frequent natural disasters and political uncertainty, the country has recorded positive developments in terms of broad economic and social indicators. This Handbook presents a comprehensive and interdisciplinary resource on the politics, society and economy of Bangladesh today. Divided into six thematic sections, the Handbook focuses on relevant issues and trends on: History and the making of contemporary Bangladesh Politics and institutions Economy and development Energy and environment State, society and rights Security and external relations Written by a team of international experts in the field, the chapters provide an accessible and up-to-date insight into contemporary Bangladesh. The Handbook will be of interest to students and academics of South Asian studies, as well as policymakers, journalists and others who wish to learn more about this increasingly important country.

Private firms are at the forefront of the development process, providing more than 90 percent of jobs, supplying goods and services, and representing a significant source of tax revenues. Their ability to grow, create jobs, and reduce poverty depends critically on a well-functioning investment climate--defined as the policy, legal, and institutional arrangements underpinning the functioning of markets and the level of transaction costs and risks associated with starting, operating, and closing a business. The World Bank Group has provided extensive support to investment climate reforms. This evaluation by the Independent Evaluation Group (IEG) assesses the relevance, effectiveness, and social value of World Bank Group support to investment climate reforms as it relates to concerns for inclusion and shared prosperity. IEG finds that the World Bank Group has supported a comprehensive menu of investment climate reforms and has improved investment climate in countries, as measured by number of laws enacted, streamlining of processes and time, or simple cost savings for private firms. However, the impact on investment, jobs, business formation, and growth is not straightforward. Regulatory reforms need to be designed and implemented with both economic and social costs and benefits in mind; IEG found that, in practice, World Bank Group support focuses predominantly on reducing costs to businesses. In supporting investment climate reforms, the World Bank and the International Finance Corporation use two distinct but complementary business models. Despite the fact that investment climate is the most integrated business unit in the World Bank Group, coordination is mostly informal, relying mainly on personal contacts. IEG recommends that the World Bank Group expand its range of diagnostic tools and integrate them in the areas of the business environment not yet covered by existing tools; develop an approach to identify the social effects of regulatory reforms on all groups expected to be affected by them beyond the business community; and exploit synergies by ensuring that World Bank and IFC staff improve their understanding of each other's work and business models.