Report NEP-ACC-2011-06-04

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

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Other reports in NEP-ACC

The following items were announced in this report:

• KOGA Chitoshi & KAGAYA Tetsuyuki & MUKAI Ichiro & URASAKI Naohiro & UMEHARA Hidetsugu, 2011. "Research Project on the Design for the Optimum Disclosure System Volume 1: The Introduction of IFRS and Design of an Optimal Disclosure System (Japanese)," Discussion Papers (Japanese) 11013, Research Institute of Economy, Trade and Industry (RIETI).
• IGARASHI Norio & URASAKI Naohiro & MACHIDA Yoshihiro, 2011. "Research Project on the Design for the Optimum Disclosure System Volume 4: Reinforcing audit quality through considering implications of evolving nature of IFRS (Japanese)," Discussion Papers (Japanese) 11016, Research Institute of Economy, Trade and Industry (RIETI).
• Eduard Ponds & Clara Severinson & Juan Yermo, 2011. "Funding in Public Sector Pension Plans - International Evidence," NBER Working Papers 17082, National Bureau of Economic Research, Inc.
• KOTERA Akira, 2011. "The Significance and Problems of Tax Treaty Arbitration: An analysis of the new Japan-Netherlands tax treaty (Japanese)," Discussion Papers (Japanese) 11036, Research Institute of Economy, Trade and Industry (RIETI).
• HASHIMOTO Takashi & MATSUMOTO Yoshinao, 2011. "Research Project on the Design for the Optimum Disclosure System Volume 3: The Status quo and Problems with the Internal Control Report System (Japanese)," Discussion Papers (Japanese) 11015, Research Institute of Economy, Trade and Industry (RIETI).
• KAGAYA Tetsuyuki & NAKANO Takayuki & MATSUMOTO Yoshinao & MACHIDA Yoshihiro, 2011. "Research Project on the Design for the Optimum Disclosure System Volume 5: An evaluation and future direction of quarterly disclosures in Japan (Japanese)," Discussion Papers (Japanese) 11017, Research Institute of Economy, Trade and Industry (RIETI).
• KOKUBU Katsuhiko & SAKAUE Manabu & KOGA Chitoshi & KONISHI Noriyuki & HISAMOCHI Eiji & YAO Jun & SHIMADA Yoshinori, 2011. "Research Project on the Design for the Optimum Disclosure System Volume 2: Sustainable Growth of Japanese Companies and the Direction of Non-financial Information Disclosure (Japanese)," Discussion Papers (Japanese) 11014, Research Institute of Economy, Trade and Industry (RIETI).
• Olivier Vidal, 2010. "What should an unmanaged earnings distribution look like ?," Post-Print hal-00594838, HAL.
• Keuschnigg, Christian & Fisher, Walter, 2011. "Life-Cycle Unemployment, Retirement and Parametric Pension Reform," Economics Working Paper Series 1119, University of St. Gallen, School of Economics and Political Science.