Report NEP-ACC-2013-05-11This 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:
- Ulf Mohrmann & Jan Riepe & Ulrike Stefani, 2013. "Are Extensive Audits 'Good News'? Market Perceptions of Abnormal Audit Fees and Fair Value Disclosures," Working Paper Series of the Department of Economics, University of Konstanz 2013-08, Department of Economics, University of Konstanz.
- Fjeldstad, Odd-Helge, 2013. "Taxation and Development : a Review of Donor Support to Strengthen Tax Systems in Developing Countries," WIDER Working Paper Series 010, World Institute for Development Economic Research (UNU-WIDER).
- Vetter, Henrik, 2013. "Environmental taxes in the long run," Economics Discussion Papers 2013-29, Kiel Institute for the World Economy (IfW).
- Morten Ravn & Karel Mertens, 2012. "The Dynamic Effects of Personal and Corporate Income Tax Changes in the United States," 2012 Meeting Papers 638, Society for Economic Dynamics.
- Andrés Fuentes, 2013. "Making the Tax System Less Distortive in Switzerland," OECD Economics Department Working Papers 1044, OECD Publishing.
- Xin Long & Alessandra Pelloni, 2013. "Factor Income Taxation in a Horizontal Innovation Model," CEIS Research Paper 273, Tor Vergata University, CEIS, revised 19 Apr 2013.
- Govori, Fadil, 2013. "The performance of commercial banks and the determinants of profitability: Evidence from Kosovo," MPRA Paper 46824, University Library of Munich, Germany.
- Kaier, Klaus & Müller, Christoph, 2013. "New figures on unfunded public pension entitlements across Europe: Concept, results and applications," FZG Discussion Papers 52, University of Freiburg, Research Center for Generational Contracts (FZG).
- Sean Dougherty, 2013. "Legal Reform, Contract Enforcement and Firm Size in Mexico," OECD Economics Department Working Papers 1042, OECD Publishing.
- Mirdala, Rajmund, 2013. "Lessons Learned from Tax versus Expenditure Based Fiscal Consolidation in the European Transition Economies," MPRA Paper 46792, University Library of Munich, Germany.
- Yaacov Fisher & Michael Eilan, 2012. "ERAWATCH Country Reports 2011: Israel," JRC Working Papers JRC77764, Joint Research Centre (Seville site).
- Pilar Gómez-Fernández-Aguado & Antonio Partal-Ureña & Antonio Trujillo-Ponce, 2013. "Evaluating the effects of the EU directive proposal for risk-based deposit insurance premiums in Spain," Working Papers 13.01, Universidad Pablo de Olavide, Department of Financial Economics and Accounting (former Department of Business Administration).
- Bianca Poti & Emanuela Reale, 2012. "ERAWATCH Country Reports 2011: Italy," JRC Working Papers JRC77750, Joint Research Centre (Seville site), revised Dec 2012.
- Sirin Elci, 2012. "ERAWATCH country reports 2011: Turkey," JRC Working Papers JRC77770, Joint Research Centre (Seville site).
- Arvanitis Spyros & Florian Seliger & Martin Wörter, 2012. "ERAWATCH country reports 2011: Switzerland," JRC Working Papers JRC77777, Joint Research Centre (Seville site), revised Dec 2012.