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Report NEP-ACC-2015-12-20
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:
- Ozili, Peterson K, 2015, "Loan Loss Provisioning, Income Smoothing, Signaling, Capital Management and Procyclicality: Does IFRS Matter? Empirical Evidence from Nigeria," MPRA Paper, University Library of Munich, Germany, number 68350.
- Nelly Exbrayat & Benny Geys, 2015, "Economic Integration, Corporate Tax Incidence and Fiscal Compensation," Working Papers, HAL, number halshs-01242190.
- Boylan, Robert & Cebula, Richard & Foley, Maggie & Izard, Douglass, 2014, "Implication of Recent Federal Personal Income Tax Increases for Income Tax Evasion, Tax Revenues, and Budget Deficits," MPRA Paper, University Library of Munich, Germany, number 68405, Jul.
- Streif, Frank, 2015, "Tax competition in Europe: Europe in competition with other world regions?," ZEW Discussion Papers, ZEW - Leibniz Centre for European Economic Research, number 15-082.
- Lauren Stagnol, 2015, "Designing a corporate bond index on solvency criteria," EconomiX Working Papers, University of Paris Nanterre, EconomiX, number 2015-39.
- Hyonok KIM & Yukihiro YASUDA, 2015, "Accounting Information Quality and Government Guaranteed Loans: Evidence from Japanese SMEs," Discussion papers, Research Institute of Economy, Trade and Industry (RIETI), number 15138, Dec.
- Item repec:cpr:ceprdp:10972 is not listed on IDEAS anymore
- Sebastian Eichfelder & Mona Lau, 2015, "Capitalization of capital gains taxes: (In)attention and turn-of-the-year returns," FEMM Working Papers, Otto-von-Guericke University Magdeburg, Faculty of Economics and Management, number 150019, Dec.
- Ortmann, Regina & Pummerer, Erich, 2015, "Formula apportionment or separate accounting? Tax-induced distortions of multinationals' locational investment decisions," arqus Discussion Papers in Quantitative Tax Research, arqus - Arbeitskreis Quantitative Steuerlehre, number 198.
- Dean Baker & Nicole Woo, 2015, "The Incidence of Financial Transactions Taxes," CEPR Reports and Issue Briefs, Center for Economic and Policy Research (CEPR), number 2015-25, Dec.
- Robert Price & Thai-Thanh Dang & Jarmila Botev, 2015, "Adjusting fiscal balances for the business cycle: New tax and expenditure elasticity estimates for OECD countries," OECD Economics Department Working Papers, OECD Publishing, number 1275, Dec, DOI: 10.1787/5jrp1g3282d7-en.