Report NEP-ACC-2011-05-24This 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:
- Kochiyama, Takuma, 2011. "Economic Consequences of Fair Value Accounting and a Change in the Distribution Rule," Working Paper Series 122, Center for Japanese Business Studies (HJBS), Graduate School of Commerce and Management Hitotsubashi University.
- Eduard Ponds & Clara Severinson & Juan Yermo, 2011. "Funding in Public Sector Pension Plans: International Evidence," OECD Working Papers on Finance, Insurance and Private Pensions 8, OECD Publishing.
- Wolf, Christopher A. & Lupi, Frank & Harsh, Stephen B., 2011. "Market Segments and Farmer Preferences for Financial Record Systems," 2011 Annual Meeting, July 24-26, 2011, Pittsburgh, Pennsylvania 103789, Agricultural and Applied Economics Association.
- Anastasia Litina & Theodore Palivos, 2011. "Explicating Corruption and Tax Evasion:Reflections on Greek Tragedy," Discussion Paper Series 2011_07, Department of Economics, University of Macedonia, revised May 2011.
- Niemann, Rainer & Rechbauer, Martina, 2011. "Wie können Unternehmen mit steuerlichen Verlustvorträgen identifiziert werden? Ergebnisse einer Replikationsstudie," arqus Discussion Papers in Quantitative Tax Research 118, arqus - Arbeitskreis Quantitative Steuerlehre.
- Haufler, Andreas & NorbÃ¤ck, Pehr-Johan & Persson, Lars, 2011. "Entrepreneurial innovations and taxation," Discussion Papers in Economics 12245, University of Munich, Department of Economics.
- Nicolas VÃ©ron, 2011. "Suggestions for reforming the governance of global accounting standards," Policy Contributions 533, Bruegel.
- Shun-ichiro Bessho & Masayoshi Hayashi, 2011. "Should Japanese Tax System Be More Progressive?," Global COE Hi-Stat Discussion Paper Series gd10-181, Institute of Economic Research, Hitotsubashi University.