Report NEP-ACC-2018-11-19

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:

• International Monetary Fund, 2018. "Somalia; Technical Assistance Report-Internal Audit and Accounting Training for the Central Bank of Somalia," IMF Staff Country Reports 18/293, International Monetary Fund.
• Khaldoon Al Daoud, 2018. "The role of the Audit Committee and the Board of Director in mitigating the practice of earnings management: Evidence from Jordan," Proceedings of Business and Management Conferences 6809892, International Institute of Social and Economic Sciences.
• Zew, 2017. "Effective Tax Levels Using the Devereux-Griffith Methodology, Update 2017," Taxation Studies 0074, Directorate General Taxation and Customs Union, European Commission.
• Jing Cai & Yuyu Chen & Xuan Wang, 2018. "The Impact of Corporate Taxes on Firm Innovation: Evidence from the Corporate Tax Collection Reform in China," NBER Working Papers 25146, National Bureau of Economic Research, Inc.
• Nicola Branzoli & Giovanna Messina & Elena Pisano & Giacomo Ricotti & Ernesto Zangari, 2018. "The taxation of savings: the Italian system and international comparison," Questioni di Economia e Finanza (Occasional Papers) 464, Bank of Italy, Economic Research and International Relations Area.
• Rahmawati, 2018. "Deconstructed CSR and Social Audit Model: Postmodernist Paradigm Observations in Luwu Mining Areas, Indonesia," GATR Journals jfbr142, Global Academy of Training and Research (GATR) Enterprise.
• Leonard Saputra & Christine Tjen, 2018. "The Implications of Intangible Assets Identification with DEMPE in the Indonesia’s Transfer Pricing Tax Regulations," LPEM FEBUI Working Papers 201825, LPEM, Faculty of Economics and Business, University of Indonesia, revised 2018.
• Dalal Al Ghanim & Ronnie Loeffen & Alex Watson, 2018. "The equivalence of two tax processes," Papers 1811.01664, arXiv.org, revised Oct 2019.
• Deloitte, 2016. "Study on comparable data used for transfer pricing in the EU," Taxation Studies 0070, Directorate General Taxation and Customs Union, European Commission.
• MIYAZAKI Tomomi & SATO Motohiro, 2018. "Property Tax and Land Use: Evidence from the 1990s reforms in Japan," Discussion papers 18072, Research Institute of Economy, Trade and Industry (RIETI).
• Alan J. Auerbach, 2018. "Tax Equivalences and their Implications," NBER Working Papers 25158, National Bureau of Economic Research, Inc.
• HANNAH, Leslie, 2018. "Corporate Governance, Accounting Transparency and Stock Exchange Sizes in Germany, Japan and “Anglo-Saxon” Economies, 1870-1950," Discussion paper series HIAS-E-77, Hitotsubashi Institute for Advanced Study, Hitotsubashi University.