Report NEP-ACC-2020-07-27This 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:
- 塚原, 慎 & Tsukahara, Makoto & 中村, 亮介 & Nakamura, Ryosuke & 小澤, 康裕 & Ozawa, Michihiro, 2020. "収益認識基準変更の影響分析 : 上場企業へのアンケート調査に基づいて, The Impact of Implementing the New Revenue Recognition Standards on the Corporate Practice: A Questionnaire Survey for Listed Companies in Japan," Working Paper Series 237, Management Innovation Research Center, School of Business Administration, Hitotsubashi University Business School.
- Javier Garcia-Bernardo & Petr Jansky & Thomas Torslov, 2020. "Multinational Corporations´ Effective Tax Rates: Evidence from Orbis," Working Papers IES 2020/20, Charles University Prague, Faculty of Social Sciences, Institute of Economic Studies, revised Jun 2020.
- Emile Cammeraat & Ernesto Crivelli, 2020. "Toward a Comprehensive Tax Reform for Italy," IMF Working Papers 2020/037, International Monetary Fund.
- Sebastian Beer & Ruud A. de Mooij & Mr. Shafik Hebous & Mr. Michael Keen & Ms. Li Liu, 2020. "Exploring Residual Profit Allocation," IMF Working Papers 2020/049, International Monetary Fund.
- Alexander F. Wagner & Richard J. Zeckhauser & Alexandre Ziegler, 2020. "The Tax Cuts and Jobs Act: Which Firms Won? Which Lost?," Swiss Finance Institute Research Paper Series 20-48, Swiss Finance Institute.
- Ozili, Peterson K, 2019. "Bank Earnings Management using Commission and Fee Income: the Role of Investor Protection and Economic Fluctuation," MPRA Paper 101824, University Library of Munich, Germany.
- Dorine Boumans & Clemens Fuest & Carla Krolage & Klaus Wohlrabe, 2020. "Expected Effects of the US Tax Reform on Other Countries: Global and Local Survey Evidence," ifo Working Paper Series 331, ifo Institute - Leibniz Institute for Economic Research at the University of Munich.
- Chowdhury Mohammad Sakib Anwar & Alexander Matros & Sonali Sen Gupta, 2020. "Public Good Provision," Working Papers 300159332, Lancaster University Management School, Economics Department.
- Gerardo Uña & Mr. Richard I Allen & Nicolas M Botton, 2019. "How to Design a Financial Management Information System: A Modular Approach," IMF Fiscal Affairs Department 2019/003, International Monetary Fund.
- Canta, Chiara & Cremer, Helmuth & Gahvari, Firouz, 2020. "Welfare improving tax evasion," TSE Working Papers 20-1121, Toulouse School of Economics (TSE).