Report NEP-ACC-2020-12-21

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.

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Other reports in NEP-ACC

The following items were announced in this report:

• Masaki KUSANO, 2020, "Does Recognition versus Disclosure of Pension Liabilities Affect Credit Ratings? Evidence from Japan," Discussion papers, Graduate School of Economics , Kyoto University, number e-20-005, Dec.
• International Monetary Fund, 2020, "Costa Rica: Technical Assistance Report—The National Accounts Statistics Capacity Development Mission," IMF Staff Country Reports, International Monetary Fund, number 2020/287, Oct.
• International Monetary Fund, 2020, "Chile: Technical Assistance Report—Assessment of Tax Expenditures and Corrective Taxes," IMF Staff Country Reports, International Monetary Fund, number 2020/305, Nov.
• International Monetary Fund, 2020, "Republic of Korea: Financial Sector Assessment Program-Technical Note-Non-Financial Balance Sheet Vulnerabilities and Risks to Financial Stability," IMF Staff Country Reports, International Monetary Fund, number 2020/278, Sep.
• International Monetary Fund, 2020, "Ukraine: Technical Assistance Report—A Follow-Up on Distributed Profit Tax, BEPS Implementation, Voluntary Disclosure Program, and Indirect Methods for Determining Taxable Income," IMF Staff Country Reports, International Monetary Fund, number 2020/302, Nov.
• Enrico Tosti, 2020, "The reconstruction of back data for Italy’s balance of payments and international investment position (1970-1999)," Questioni di Economia e Finanza (Occasional Papers), Bank of Italy, Economic Research and International Relations Area, number 581, Nov.
• Guzman Gonzales-Torres & Francesco Manaresi & Filippo Scoccianti, 2020, "Born in hard times: startups selection and intangible capital during the financial crisis," Questioni di Economia e Finanza (Occasional Papers), Bank of Italy, Economic Research and International Relations Area, number 582, Nov.
• Charlotte Christiansen & Ran Xing & Yue Xu, 2020, "Origins of Mutual Fund Skill: Market versus Accounting Based Asset Pricing Anomalies," CREATES Research Papers, Department of Economics and Business Economics, Aarhus University, number 2020-14, Dec.
• International Monetary Fund, 2020, "Belize: Technical Assistance Report—Cybersecurity, Regulation, Supervision, and Resilience," IMF Staff Country Reports, International Monetary Fund, number 2020/283, Sep.
• World Bank, 2020, "Role of Supreme Audit Institutions in Governments' Response to COVID-19," World Bank Publications - Reports, The World Bank Group, number 33901, Jun.