Report NEP-ACC-2013-10-18This 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:
- Michel Blanchette & François-Éric Racicot & Komlan Sedzro, 2013. "IFRS Adoption in Canada: An Empirical Analysis of the Impact on Financial Statements," Working Papers 131004, Certified General Accountants Association of Canada.
- Singh, Ajay Kumar & Vasudeva, Sakshi, 2013. "Do Building Up of Values Matter? An Analysis of Ethical Values of Accounting Professionals and Unethical Reporting Practices in Accounting," MPRA Paper 40109, University Library of Munich, Germany.
- Christian A. Vossler & Michael McKee, 2013. "Efficient tax reporting: The effects of taxpayer information services," Working Papers 13-24, Department of Economics, Appalachian State University.
- Kotowski, Maciej H. & Weisbach, David A. & Zeckhauser, Richard J., 2013. "Audits as Signals," Working Paper Series rwp2013-026, Harvard University, John F. Kennedy School of Government.
- Bradley, Sebastien & Dauchy, Estelle & Hasegawa, Makoto, 2013. "Investor Valuations of Japan's Adoption of a Territorial Tax Regime: Quantifying the Direct and Competitive Effects of International Tax Reform," School of Economics Working Paper Series 2013-2, LeBow College of Business, Drexel University, revised 15 Sep 2014.
- Mishra, Anil V & Ratti, Ronald A, 2013. "Taxation of Domestic Dividend Income and Foreign Investment Holdings," MPRA Paper 50601, University Library of Munich, Germany.
- Edmark, Karin & Gordon, Roger, 2013. "Taxes and the choice of organizational form by entrepreneurs in Sweden," Working Paper Series 2013:21, IFAU - Institute for Evaluation of Labour Market and Education Policy.
- Tuomas Kosonen, 2013. "More haircut after VAT cut? On the efficiency of service sector consumption taxes," Working Papers 49, Government Institute for Economic Research Finland (VATT).
- Konstantinos Angelopoulos & Stylianos Asimakopoulos & James Malley, 2013. "The optimal distribution of the tax burden over the business cycle," Working Papers 2013_16, Business School - Economics, University of Glasgow.
- Lintunen , Jussi & Vilmi, Lauri, 2013. "On optimal emission control – Taxes, substitution and business cycles," Research Discussion Papers 24/2013, Bank of Finland.