Report NEP-ACC-2011-06-11This 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:
- Rydqvist, Kristian & Schwartz, Steven & Spizman, Joshua, 2011. "The Tax Benefit of Income Smoothing," CEPR Discussion Papers 8425, C.E.P.R. Discussion Papers.
- Griffith, Rachel & Miller, Helen & O'Connell, Martin, 2011. "Corporate taxes and the location of intellectual property," CEPR Discussion Papers 8424, C.E.P.R. Discussion Papers.
- HASHIMOTO Kyoji & KIMURA Shin, 2010. "Economic Effects of Financing Public Pension Plans from Tax Revenue (Japanese)," Discussion Papers (Japanese) 10038, Research Institute of Economy, Trade and Industry (RIETI).
- Billard, Olivier & Ivaldi, Marc & Mitraille, Sebastien, 2011. "Evaluation of the Risks of Collective Dominance in the Audit Industry in France," CEPR Discussion Papers 8417, C.E.P.R. Discussion Papers.
- Okuda, Hidenobu & Nhung, Lai Thi Phuong, 2011. "Fundraising Behaviors of Listed Companies in Vietnam: An Estimation of the Influence of Government Ownership," CEI Working Paper Series, Center for Economic Institutions, Institute of Economic Research, Hitotsubashi University 2010-15, Center for Economic Institutions, Institute of Economic Research, Hitotsubashi University.