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Publications & Documents
At the heart of the crisis are failures of financial regulation, of supervision, of risk management and of corporate governance.
The Society of Corporate Compliance and Ethics (SCCE) has awarded its International Compliance Award to the OECD and its Working Group on Bribery.
English, , 141kb
The various existing methods for calculating short-term borrowing requirements can result in distorted estimates. This article proposes a new method that yields economically meaningful results that can also be used to make cross-country comparisons.
English, , 1,374kb
Current interest rates have been conducive to financial institutions assuming exposure to interest rate risks but, with interest rates expected to rise and yield curves likely to flatten, new challenges may be in store. This article draws attention to the increased risks and possible negative effects that the still-fragile banking sector could face in light of these developments.
English, , 117kb
The first issue of the Statistical Yearbook on African Central Government Debt was published earlier this year. This article provides an overview of the publication which contains comprehensive and consistent information on African central government debt instruments. It includes both individual country data and comparative statistics to facilitate cross-country analysis.
English, , 689kb
This article summarises discussions held at the 11th OECD-WBG-IMF Global Bond Market Forum where withdrawal of policy stimulus and sovereign risk were singled out as the two biggest concerns for investors. It addresses the continuing challenge of measuring sovereign risk, the need for more reliable indicators of sovereign risk to help make appropriate investment decisions and how difficult circumstances have forced sovereign issuers
English, , 293kb
At the end of April 2010, the International Accounting Standards Board (IASB) published an exposure draft with proposed changes to International Accounting Standard No. 19 (IAS 19). IAS 19 is the current standard for the financial reporting of company pension obligations that stem from defined benefit (DB) and similar plans. It is required for exchange-listed companies in many parts of the world. If enacted, the changes to IAS 19
Frequently asked questions concerning the OECD Guidelines for Multinational Enterprises.
At the end of April 2010, the International Accounting Standards Board (IASB) published an exposure draft with proposed changes to International Accounting Standard No. 19 (IAS 19). If enacted, the changes to IAS 19 proposed by the IASB are expected to have a significant impact on company financials on a global basis.
English, Excel, 1,834kb
Practices that may harm competition in the pharmaceutical sector have emerged as important and controversial issues in recent years. This proceedings examine the nature of competition between generic and branded products in the pharmaceutical sector, as well as the effects on competition of agreements to delay the entry of generics on the market. It includes an analytical note by the staff of the United States Federal Trade