NEP-ACC-2006-11-18

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Report NEP-ACC-2006-11-18

This is the archive for NEP-ACC, a report on new working papers in the area of Accounting & Auditing. Alexander Harin issued this report. It is usually issued weekly.

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The following items were anounced in this report:

Soledad Moya & Jordi Perramon & Anselm Constans, 2005. "IFRS Adoption in Europe: the Case of Germany," Working Papers 200501, Department of Business Economics, Universitat Autonoma de Barcelona. [Downloadable!]
Doina Maria Radulescu & Michael Stimmelmayr, 2006. "ACE vs. CBIT: Which is Better for Investment and Welfare?," CESifo Working Paper Series CESifo Working Paper No. , CESifo GmbH. [Downloadable!]
Thiess Buettner & Michael Overesch & Ulrich Schreiber & Georg Wamser, 2006. "The Impact of Thin-Capitalization Rules on Multinationals’ Financing and Investment Decisions," CESifo Working Paper Series CESifo Working Paper No. , CESifo GmbH. [Downloadable!]
C. Fritz Foley & Jay C. Hartzell & Sheridan Titman & Garry Twite, 2006. "Why do firms hold so much cash? A tax-based explanation," NBER Working Papers 12649, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
Thiess Buettner & Michael Overesch & Ulrich Schreiber & Georg Wamser, 2006. "Taxation and Capital Structure Choice – Evidence from a Panel of German Multinationals," CESifo Working Paper Series CESifo Working Paper No. , CESifo GmbH. [Downloadable!]
Boons, A.N.A.M., 2006. "Nieuwe Ronde, Nieuwe Kansen: Ontwikkeling in Management Accounting & Control," Inaugural Address EIA-2006-029-F&A Revision, Erasmus Research Institute of Management (ERIM), ERIM is the joint research institute of the Rotterdam School of Management, Erasmus University and the Erasmus School of Economics (ESE) at Erasmus Uni. [Downloadable!]
Kothari, S.P. & Loutskina, Elena & Nikolaev, Valeri, 2006. "Agency theory of overvalued equity as an explanation for the accrual anomaly," Discussion Paper 103, Tilburg University, Center for Economic Research. [Downloadable!]

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