Earnings management is the use of accounting techniques to produce financial statements that present an overly positive view of a company's business activities and financial position. This is done by ...

As a function of good governance, Financial Management (FM) forms an integral part of the development process in all Bank-financed operations and country institutional strengthening efforts, and is ...

The World Bank's definition of a financial management information system, or FMIS, is simply the automation of financial operations. With that definition in mind, there are plenty of database ...