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Report NEP-ACC-2014-01-10
This is the archive for NEP-ACC, a report on new working papers in the area of Accounting and Auditing. Bernardo Batiz-Lazo issued this report. It is usually issued weekly.Subscribe to this report: email, RSS, or Mastodon, or Bluesky.
Other reports in NEP-ACC
The following items were announced in this report:
- Marianne, Ojo, 2013, "Audits, audit quality and signalling mechanisms: concentrated ownership structures," MPRA Paper, University Library of Munich, Germany, number 52545, Dec.
- Yoshihiro Tokuga & Yoko Ota, 2013, "Influence of the Expansion of Fair Valuation on the Contracting Role of Accounting: A Normative Study," IMES Discussion Paper Series, Institute for Monetary and Economic Studies, Bank of Japan, number 13-E-11, Dec.
- Elena Shakina & Maria Molodchik, 2013, "Intangible-driven value creation: supporting and obstructing factors," HSE Working papers, National Research University Higher School of Economics, number WP BRP 24/FE/2013.
- Du Rietz, Gunnar & Henrekson, Magnus, 2014, "Swedish Wealth Taxation (1911–2007)," Working Paper Series, Research Institute of Industrial Economics, number 1000, Jan, revised 10 Sep 2015.
- Ben Lockwood, 2013, "How should financial intermediation services be taxed?," Working Papers, Oxford University Centre for Business Taxation, number 1309.
- Martin Ruf & Alfons J. Weichenrieder, 2013, "CFC legislation, passive assets and the impact of the ECJ’s Cadbury-Schweppes decision," Working Papers, Oxford University Centre for Business Taxation, number 1315.
- Jarkko Harju & Tuomas Matikka, 2013, "The elasticity of taxable income and income-shifting between tax bases: what is “real” and what is not?," Working Papers, Oxford University Centre for Business Taxation, number 1313.
- Anne Brockmeyer, 2013, "The investment effect of taxation: evidence from a corporate tax kink," Working Papers, Oxford University Centre for Business Taxation, number 1317.
- Jennifer Blouin & Harry Huizinga & Luc Laeven & Gaëtan Nicodème, 2013, "Thin capitalization rules and multinational firm capital structure," Working Papers, Oxford University Centre for Business Taxation, number 1323.