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Report NEP-ACC-2021-02-08
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:
- Mayang Sekar Pembayun Khamisan, 2020, "Financial Distress, Tax Loss Carried Forward, Corporate Governance and Tax Avoidance," GATR Journals, Global Academy of Training and Research (GATR) Enterprise, number afr190, Dec.
- C. Feger & Laurent Mermet, 2021, "Advances in accounting for biodiversity and ecosystems: a typology focusing upon the environmental results imperative
[Innovations comptables pour la biodiversité et les écosystèmes : une typologie axée sur l’exigence de résultat environnemental]," Post-Print, HAL, number hal-02549016, Jan, DOI: 10.3917/cca.271.0013. - Sebastian Beer & Matthias Kasper & Erich Kirchler & Brian Erard, 2019, "Do Audits Deter or Provoke Future Tax Noncompliance? Evidence on Self-employed Taxpayers," IMF Working Papers, International Monetary Fund, number 2019/223, Oct.
- International Monetary Fund, 2018, "Thailand: Technical Assistance Report-Government Finance Statistics," IMF Staff Country Reports, International Monetary Fund, number 2018/351, Dec.
- International Monetary Fund, 2018, "Republic of Poland: Technical Assistance Report-Revenue Administration Gap Analysis Program—The Value-Added Tax Gap," IMF Staff Country Reports, International Monetary Fund, number 2018/357, Dec.
- Ruud A. de Mooij & Ms. Li Liu & Dinar Prihardini, 2019, "An Assessment of Global Formula Apportionment," IMF Working Papers, International Monetary Fund, number 2019/213, Oct.
- Marília Pinheiro Ohlson & Gerlando Augusto Sampaio Franco de Lima & Tony Takeda, 2021, "Deposit insurance and brokerage firms: impacts on the market discipline of the Brazilian banking industry," Working Papers Series, Central Bank of Brazil, Research Department, number 542, Jan.
- Ho Fai Chan & Uwe Dulleck & Jonas Fooken & Naomi Moy & Benno Torgler, 2021, "Cash and the Hidden Economy: Laboratory and Artefactual Field Experimental Evidence on Fighting Tax Evasion in Small Business Transactions," CREMA Working Paper Series, Center for Research in Economics, Management and the Arts (CREMA), number 2021-01, Jan.
- Abuselidze, George, 2020, "Optimality of tax policy on the basis of comparative analysis of income taxation," MPRA Paper, University Library of Munich, Germany, number 104591.
- Mr. Matthieu Bellon & Jillie Chang & Ms. Era Dabla-Norris & Salma Khalid & Frederico Lima & Enrique Rojas & Pilar Villena, 2019, "Digitalization to Improve Tax Compliance: Evidence from VAT e-Invoicing in Peru," IMF Working Papers, International Monetary Fund, number 2019/231, Nov.
- Ozili, Peterson K, 2021, "Accounting and financial reporting during a pandemic," MPRA Paper, University Library of Munich, Germany, number 105183.
- Atanasov, Atanas & Marinova, Rumyana, 2020, "Интегрираното Отчитане Като Инструмент За Комуникиране На Корпоративна Информация В Условията На Covid-19
[Integrated reporting as a tool for communication of corporate information in the COVID-19 conditions]," MPRA Paper, University Library of Munich, Germany, number 105256. - Yugo Koshima, 2019, "Japan's Public Sector Balance Sheet," IMF Working Papers, International Monetary Fund, number 2019/212, Oct.
- Rita Bessone Basto & Ana Martins & Guida Nogueira, 2021, "The Impact of R&D tax incentives in Portugal," GEE Papers, Gabinete de Estratégia e Estudos, Ministério da Economia, number 0158, Jan, revised Jan 2021.
- International Monetary Fund, 2018, "Botswana: Technical Assistance Report-Government Finance Statistics," IMF Staff Country Reports, International Monetary Fund, number 2018/348, Dec.
- Maman Tachiwou Aboudou & Essonam Magnangou, 2020, "The independence of the auditor as a determinant of the quality of financial information: a perception by listeners of the Togolese context
[L’indépendance de l’auditeur comme déterminant de la qualité de l’information financière : une perception ," Post-Print, HAL, number halshs-03029792, Jul. - Mr. Diego A. Cerdeiro & Andras Komaromi, 2019, "Financial Openness and Capital Inflows to Emerging Markets: In Search of Robust Evidence," IMF Working Papers, International Monetary Fund, number 2019/194, Sep.
- International Monetary Fund, 2021, "Arab Republic of Egypt: First Review Under the Stand-By Arrangement and Monetary Policy Consultation-Press Release; Staff Report; and Statement by the Executive Director for the Arab Republic of Egypt," IMF Staff Country Reports, International Monetary Fund, number 2021/007, Jan.