Internal Controls Weakness and Financial Reporting Fraud Likelihood [PDF]
The purpose of this study was to investigate the relationship between weaknesses in internal controls and the risk of fraud in financial reporting.
saeed jabarzadeh +3 more
doaj +1 more source
The Evolution of Foreign Exchange Regulation and FX Control in Russia and the Prospects for Continued Liberalization of FX Legislation [PDF]
After thirty years of continuous evolution, following the conceptual reform in 2004–2007 and subsequent easing, the Russian system of FX controls has come to a point where many administrative barriers have already been removed, the residents’ duties to ...
Vsevolod Yu. Cherkasov
doaj +1 more source
The domestic impacts and spillovers of capital controls [PDF]
The effectiveness of capital controls has still not been established, and if they are indefinite they create distortions. This study uses quarterly data on capital controls in 25 Asian and Latin American countries from 2000 to 2019.
Zehri Chokri
doaj +1 more source
Capital controls to manage foreign exchange reserves and foreign debts [PDF]
The study explores the relationship between foreign exchange reserves (FER) and foreign borrowing (FB) within the framework of the management of capital flows. To investigate this relationship and examine the effect of capital control on foreign exchange
Chokri Zehri
doaj +1 more source
Presentation an internal control quality prediction model for companies listed in Tehran Stock Exchange [PDF]
Conflict of interests between managers and employees paves the way for the improper conduction of internal controls, thus obscuring the realization of the goals expected of the implementation of such controls.
Saeed Alipour +3 more
doaj +1 more source
Organic residue controls Meloidogyne javanica and improves gas exchange and development in the gilo [PDF]
Root-knot nematodes cause a significant reduction in the productivity of the gilo due to physiological stress. Incorporating organic residue into the soil has a positive effect in reducing nematode infestation.
Luam Santos +4 more
doaj +1 more source
Soil-Air exchange controls on background atmospheric concentrations of organochlorine pesticides [PDF]
Soils are the major terrestrial reservoir of persistent organic pollutants, and thus net volatilization from soil, when it happens, may exert a control on the atmospheric occurrence and variability of organic pollutants.
A. Cabrerizo +3 more
doaj +1 more source
Market Pressure on Currencies in Crises. Shadow Exchange Rate Experience of Argentina and Switzerland 2011-2015 [PDF]
Aim/purpose - The aim of this article is to present two cases of exchange rate controls in Switzerland and Argentina. The paper also examines the problem of presence and evaluation of shadow exchange rate in both countries.
Marcin Gruszczyński +1 more
doaj +1 more source
Margaret Thatcher et les marchés financiers : le paradoxe de la déréglementation
Margaret Thatcher’s economic policy from 1979 to 1990 was meant to break away from the economic practices of successive post-war Keynesian governments.
Marie-Claude Esposito
doaj +1 more source
Foreign exchange market pressure and capital controls [PDF]
This novel empirical study contributes to the literature on the foreign exchange market and financial liberalisation. We examine the determinants of Exchange Market Pressure (EMP) in a panel of forty countries, using a statistical approach to measure ...
Byrne, Joseph Paul +1 more
core +1 more source

