Report NEP-ACC-2013-10-02

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:

• Athanasios O. Tagkalakis, 2013. "Audits and tax offenders: recent evidence from Greece," Working Papers 152, Bank of Greece.
• Tatiana Malinina, 2013. "Foreign Experience of Special Rules According to the Corporate Income Tax for Consolidated Group of Taxpayers," Working Papers 22, Russian Presidential Academy of National Economy and Public Administration.
• André, Paul & Filip, Andrei & Paugam, Luc, 2013. "Impact of Mandatory IFRS Adoption on Conditional Conservatism in Europe," ESSEC Working Papers WP1311, ESSEC Research Center, ESSEC Business School.
• A. Zolotareva & Anastasia Kireeva & S. Shatalov, 2013. "Problems of Definition of Residency for Tax Purposes: Prospects for the Development of Russian Legislation Part 2," Working Papers 6, Russian Presidential Academy of National Economy and Public Administration.
• Leon Bettendorf & Duncan van Limbergen, 2013. "The stability of tax elasticities in The Netherlands," CPB Discussion Paper 256, CPB Netherlands Bureau for Economic Policy Analysis.
• A. Zolotareva & Anastasia Kireeva & S. Shatalov, 2013. "Problems of Definition of Residency for Tax Purposes: Prospects for the Development of Russian Legislation Part 1," Working Papers 5, Russian Presidential Academy of National Economy and Public Administration.
• Patrice Pieretti & Jacques-François Thisse & Skerdilajda Zanaj, 2013. "Offshore financial centers: Safe or tax havens," DEM Discussion Paper Series 13-20, Department of Economics at the University of Luxembourg.
• Yuri Bobylev, 2013. "World Experience of Taxation of Extractive Industries," Working Papers 2, Russian Presidential Academy of National Economy and Public Administration.
• Tatiana Malinina, 2013. "Problems of Definition of Residency for Tax Purposes: Prospects for the Development of Russian Legislation Part 1New Approaches to the Taxation of Financial Sector in the Light of the Global Financial," Working Papers 7, Russian Presidential Academy of National Economy and Public Administration.
• Ludmila Anisimova, 2013. "An Overview of Normative Documents on Taxation Issues for November-December 2012," Working Papers 43, Russian Presidential Academy of National Economy and Public Administration.
• Islam, Roumeen, 2013. "Macroeconomic context and fiscal policy : Europe and Central Asia during 2000-2012," Policy Research Working Paper Series 6621, The World Bank.
• A. Zolotareva, 2013. "Analysis of Judicial Practice in Cases of Unjustified Tax Benefits," Working Papers 4, Russian Presidential Academy of National Economy and Public Administration.
• Jeffrey Hoopes & Daniel Reck & Joel Slemrod, 2013. "Taxpayer Search for Information: Implications for Rational Attention," NBER Working Papers 19482, National Bureau of Economic Research, Inc.
• Sergei Strudnikov, 2013. "Empirical and Theoretical Aspects Accounting Event Risk in the Valuation of the Company," Working Papers 1, Russian Presidential Academy of National Economy and Public Administration.