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Report NEP-ACC-2017-06-04
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:
- Franco Visani & F. Marta L. Di Lascio & Silvia Gardini, 2017, "The impact of institutional and cultural factors on the use ofnon-GAAP financial measures. International evidence fromthe oil and gas industry," BEMPS - Bozen Economics & Management Paper Series, Faculty of Economics and Management at the Free University of Bozen, number BEMPS41, May.
- Kornienko, Natalia (Корниенко, Наталья) & Velikova, Elena (Великова, Елена) & Gulyaeva, Svetlana (Гуляева, Светлана) & Korolev, Georgiy (Королев, Георгий) & Pushkareva, Nataliya (Пушкарева, Наталья) &, 2017, "Prospects for Improving the Taxation of E-Business in the Russian Federation
[Перспективы Совершенствования Налогообложения Электронного Бизнеса В Российской Федерации]," Working Papers, Russian Presidential Academy of National Economy and Public Administration, number 021717, Feb. - Joint Research Center of the European Commission - IPTS, 2016, "Modelling corporate tax reform in the EU: New calibration and simulations with the CORTAX model," Taxation Papers, Directorate General Taxation and Customs Union, European Commission, number 66, Oct.
- Kornienko, Natalia (Корниенко, Наталья) & Velikova, Elena (Великова, Елена) & Gulyaeva, Svetlana (Гуляева, Светлана) & Pushkareva, Nataliya (Пушкарева, Наталья) & Mitrofanova, Ekaterina (Митрофанова, , 2017, "Modern Approaches to the Taxation of Representative Offices and Branches of Foreign Companies (BEPS, FATCA)
[Современные подходы к налогообложению представительств и филиалов иностранных компаний (beps, fatca)]," Working Papers, Russian Presidential Academy of National Economy and Public Administration, number 031716, Mar. - Sampaio, Joelson Oliveira & Gallucci Netto, Humberto & Brunassi Silva, Vinicius Augusto, 2017, "Mandatory IFRS adoption in Brazil and firm value," Textos para discussão, FGV EESP - Escola de Economia de São Paulo, Fundação Getulio Vargas (Brazil), number 442.
- Sanvicente, Antonio Zoratto & Bortoluzzo, Adriana & Bortoluzzo, Mauricio Mesquita, 2017, "Capital structure determinants of financially constrained and unconstrained firms," Textos para discussão, FGV EESP - Escola de Economia de São Paulo, Fundação Getulio Vargas (Brazil), number 451.
- Kaoru HOSONO & Miho TAKIZAWA, 2017, "Intangible Capital and the Choice of External Financing Sources," Discussion papers, Research Institute of Economy, Trade and Industry (RIETI), number 17080, May.
- Tomasz Sosnowski, 2017, "Earnings Management and the Floatation Structure: Empirical Evidence from Polish IPOs," Working Papers, Institute of Economic Research, number 119/2017, May, revised May 2017.