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Report NEP-ACC-2021-03-29
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:
- Pierre-Emmanuel Thérond, 2020, "IFRS 17 : The level of aggregation in the accounting representation of the insurance business
[IFRS 17 : le niveau d'agrégation dans la représentation comptable de l'assurance]," Working Papers, HAL, number hal-02965146, Apr. - Nico Alexander, 2021, "Corporate Governance and Earnings Management: Empirical Evidence of the Distress and Non-Distress Companies," GATR Journals, Global Academy of Training and Research (GATR) Enterprise, number afr195, Mar, DOI: https://doi.org/10.35609/afr.2021.5.
- Xu, Feng C., 2021, "The Influence of IFRS Adoption," OSF Preprints, Center for Open Science, number drxue, Mar, DOI: 10.31219/osf.io/drxue.
- Fructuoso Borrallo & Susana Párraga-Rodríguez & Javier J. Pérez, 2021, "Taxation challenges of population ageing: comparative evidence from the European Union, the United States and Japan," Occasional Papers, Banco de España, number 2102, Jan.
- Zainab Aman, 2021, "The Moderating Effect of Board Independence on the Relationship between Family Ownership and Corporate Sustainability Reporting In Malaysia," GATR Journals, Global Academy of Training and Research (GATR) Enterprise, number afr196, Mar, DOI: https://doi.org/10.35609/afr.2021.5.
- Andalia, 2021, "Analysis of Factors Affecting Fraudulent Financial Reporting with Independent Commissioners as Moderation Variable," GATR Journals, Global Academy of Training and Research (GATR) Enterprise, number afr193, Mar, DOI: https://doi.org/10.35609/afr.2021.5.
- Francesco Cusano & Giuseppe Marinelli & Stefano Piermattei, 2021, "Learning from revisions: a tool for detecting potential errors in banks' balance sheet statistical reporting," Questioni di Economia e Finanza (Occasional Papers), Bank of Italy, Economic Research and International Relations Area, number 611, Mar.
- , Sukriyadi, 2021, "Analisis Faktor-Faktor Yang Berpengaruh Terhadap Keterandalan Dan Ketepatwaktuan Pelaporan Keuangan Berbasis Akrual Pada Pemda Kkt," Thesis Commons, Center for Open Science, number 3qnau, Jan, DOI: 10.31219/osf.io/3qnau.
- Martina Fraschini & Luciano Somoza & Tammaro Terracciano, 2021, "Central Bank Digital Currency and Balance Sheet Policy," Swiss Finance Institute Research Paper Series, Swiss Finance Institute, number 21-25, Mar.