Report NEP-ACC-2007-10-20This 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.
The following items were announced in this report:
- VAN TENDELOO, Brenda, 2007. "Audit quality and tax-induced earnings management in UK private firms," Working Papers 2007004, University of Antwerp, Faculty of Applied Economics.
- Becker, Johannes & Fuest, Clemens, 2007. "Tax Enforcement and Tax Havens under Formula Apportionment," FiFo Discussion Papers - Finanzwissenschaftliche DiskussionsbeitrÃ¤ge 07-8, University of Cologne, FiFo Institute for Public Economics.
- Michael P Devereux & Simon Loretz, 2007. "The Effects of EU Formula Apportionment on Corporate Tax Revenues," Working Papers 0706, Oxford University Centre for Business Taxation.
- Giorgio Coricelli & Mateus Joffily & Claude Montmarquette & Marie-Claire Villeval, 2007. "Tax Evasion: Cheating Rationally or Deciding Emotionally?," CIRANO Working Papers 2007s-22, CIRANO.
- Jose M. Sanchez & Maria L. Velez & Juan M. Ramon, 2007. "Management Accounting Uses: Empirical Evidence Within Interorganizational Relationships," Working Papers 07.04, Universidad Pablo de Olavide, Department of Business Administration.
- Michael P Devereux, 2007. "The Impact of Taxation on the Location of Capital, Firms and Profit: a Survey of Empirical Evidence," Working Papers 0702, Oxford University Centre for Business Taxation.
- Jack Stecher & Radhika Lunawat & Kira Pronin & John Dickhaut, 2007. "Decision Making and Trade without Probabilities," CIRANO Working Papers 2007s-21, CIRANO.
- Christoph Spengel & Carsten Wendt, 2007. "A Common Consolidated Corporate Tax Base for Multinational Companies in the European Union, Some Issues und Options," Working Papers 0717, Oxford University Centre for Business Taxation.