the current study aims to review the cross sectional variation in cash flow asymmetric timeliness and its effect on conditional conservatism. in this study, data from 120 firms in tehran stock exchange for the period spanning 1384- 1390 were examined. the regression model used in this research is panel data method with fixed effects approach. the most common measure of conditional conservatism ...

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This paper analyses the relationship between Conditional Cash Transfer (CCT) programs and Food and Nutrition Security (FNS), based on a review of the literature. CCT programs spur outlays on food, particularly in dynamic markets, as well as investments in other goods affecting the nutritional wellbeing of families, including demands for healthcare and education. However, the impact on children'...

Conditional cash transfer programs pay recipients in exchange for an action that brings private behavior closer to the social optimum. We analyze one such program in Mexico, Progresa, that pays four million poor mothers to send their children to school and health visits. We show that these programs are effective, but that they can be made more efficient by following simple rules in selecting be...

Conditional cash transfer programs (CCTs) have two main objectives: reduce poverty and increase the human capital of children. To reach these objectives, transfers are given to poor households conditioned on investments in their children’s education, health, and nutrition. Targeting mechanisms used by CCTs have been generally successful in identifying the income poor, but have not fared as well...

In 1997, the Government of Mexico introduced a conditional cash transfer (CCT) program called Programa de Educación, Salud, y Alimentación (Progresa), providing assistance to about 300,000 extremely poor households. The essential premise of a CCT program is a cash transfer to households, conditioned on their participation in health, nutrition, and education services. Ten years later, Progresa, ...

As one of the first pieces of published research on New York’s conditional cash transfer (CCT) programme, this paper presents the nuts-and-bolts of Opportunity New York City. It details the programme’s performance-based conditionalities, contrasts its different subcomponents, and compares its design and conception to that of its precursor CCT programmes in Latin America. Finally, the paper cons...

A plethora of studies from sub-Saharan Africa indicate that orphaned and vulnerable children are exposed to adverse health, education and other social outcomes. Across diverse settings, conditional cash transfer (CCT) programmes have been successful in improving health outcomes amongst vulnerable children. This study explored the pathways of CCTs' impact on the health of orphans and vulnerable ...

This article evaluates the role of the Brazilian federal Conditional Cash Transfer programs (CCTs) such as Bolsa Família and Bolsa Escola during the past recent years and discusses their future. Based on previous empirical evidence based on my own work, I propose an integrated framework with two complementary perspectives. The first perspective is a goal approach based on the short term aggrega...