Report NEP-ACC-2019-05-27This 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:
- Palea, Vera, 2019. "Accounting for Sustainable Finance: Does Fair Value Accounting Fit for Long-term Equity Investment?," Department of Economics and Statistics Cognetti de Martiis. Working Papers 201912, University of Turin.
- Henrekson, Magnus & Johansson, Dan & Stenkula, Mikael, 2019. "The Rise and Decline of Industrial Foundations as Controlling Owners of Swedish Listed Firms: The Role of Tax Incentives," Working Paper Series 1279, Research Institute of Industrial Economics, revised 03 Mar 2020.
- Ramunė Budrionytė & Lionius Gaižauskas, 2018. "Historical cost vs fair value in forest accounting: the case of Lithuania," Post-Print hal-02121016, HAL.
- Seth G. Benzell & Laurence J. Kotlikoff & Guillermo Lagarda & Yifan Ye, 2018. "Simulating U.S. Business Cash Flow Taxation in a 17-Region Global Model," Boston University - Department of Economics - The Institute for Economic Development Working Papers Series dp-312, Boston University - Department of Economics.
- International Monetary Fund, 2019. "Republic of Madagascar; Technical Assistance Report—Report on Technical Assistance Mission in External Sector Statistics (July 2-13, 2018)," IMF Staff Country Reports 19/110, International Monetary Fund.
- Efobi, Uchenna & Beecroft, Ibukun & Belmondo, Tanankem & Katan, Amelia, 2019. "Small Business Use of the Integrated Tax Administration System in Nigeria," Working Papers 14495, Institute of Development Studies, International Centre for Tax and Development.
- Bergolo, Marcelo & Ceni, Rodrigo & Cruces, Guillermo & Giaccobasso, Matias & Perez-Truglia, Ricardo, 2019. "Tax Audits as Scarecrows. Evidence from a Large-Scale Field Experiment," IZA Discussion Papers 12335, Institute of Labor Economics (IZA).
- Ekinci, Mehmet Fatih & Omay, Tolga, 2019. "Current Account and Credit Growth: The Role of Household Credit and Financial Depth," MPRA Paper 93882, University Library of Munich, Germany.
- Danilov, Yuriy (Данилов, Юрий), 2019. "Stimulating long-term household investments in financial instruments [Стимулирование Долгосрочных Инвестиций Домохозяйств В Финансовые Инструменты]," Working Papers 041904, Russian Presidential Academy of National Economy and Public Administration.
- Gunawan, Andrew, 2019. "Pengaruh Kinerja Keuangan Terhadap Kualitas Informasi Internet Financial Reporting Dengan Kepemilikan Saham Publik Sebagai Variabel Moderasi [The Effect Of Financial Performance On Quality Of Inter," MPRA Paper 93960, University Library of Munich, Germany, revised 13 Feb 2019.