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Report NEP-ACC-2020-02-03
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:
- Blaufus, Kay & Schöndube, Jens Robert & Wielenberg, Stefan, 2020, "Strategic interactions between tax and statutory auditors and different information regimes: Implications for tax audit efficiency," arqus Discussion Papers in Quantitative Tax Research, arqus - Arbeitskreis Quantitative Steuerlehre, number 249.
- Mahmoud Fatouh & Robert Bock & Jamal Ouenniche, 2020, "Impact of IFRS 9 on the cost of funding of banks in Europe," Bank of England working papers, Bank of England, number 851, Jan.
- Martin T. Braml & Gabriel J. Felbermary & Gabriel J. Felbermayr, 2019, "The EU Self-Surplus Puzzle: An Indication of VAT Fraud?," CESifo Working Paper Series, CESifo, number 7982.
- Paramita, Ratna, 2018, "Corporate Governance: Will Moderate The Effect Accounting Consevatism Toward Equity Valuation," OSF Preprints, Center for Open Science, number gu8xh, Jan, DOI: 10.31219/osf.io/gu8xh.
- Gaddis, S. Michael, 2018, "An Introduction to Audit Studies in the Social Sciences," SocArXiv, Center for Open Science, number e5hfc, Jan, DOI: 10.31219/osf.io/e5hfc.
- Samira Demaria & Sandra Rigot, 2020, "Taking on Board the Long-term Horizon in Financial and Accounting Literature," GREDEG Working Papers, Groupe de REcherche en Droit, Economie, Gestion (GREDEG CNRS), Université Côte d'Azur, France, number 2020-01, Jan.
- Eichfelder, Sebastian & Jacob, Martin & Schneider, Kerstin, 2020, "Do tax incentives reduce investment quality?," arqus Discussion Papers in Quantitative Tax Research, arqus - Arbeitskreis Quantitative Steuerlehre, number 248.
- Sandro Montresor & Antonio Vezzani, 2019, "Financial constraints and intangible investments. Do innovative and non-innovative firms differ?," JRC Working Papers on Corporate R&D and Innovation, Joint Research Centre, number 2019-07, Dec.
- Simona Malovana & Zaneta Tesarova, 2019, "Banks' Credit Losses and Provisioning over the Business Cycle: Implications for IFRS 9," Working Papers, Czech National Bank, Research and Statistics Department, number 2019/4, Dec.
- Alejandro Buesa & Francisco Javier Población García & Javier Tarancón, 2020, "Measuring the procyclicality of impairment accounting regimes: a comparison between IFRS 9 and US GAAP," Working Papers, Banco de España, number 2003, Jan.