Report NEP-ACC-2021-11-15

This is the archive for NEP-ACC, a report on new working papers in the area of Accounting and Auditing. Alexander Harin 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:

• Cascino, Stefano & Clatworthy, Mark A. & Osma, Beatriz Garcia & Gassen, Joachim & Imam, Shahed, 2021. "The usefulness of financial accounting information: evidence from the field," LSE Research Online Documents on Economics 107569, London School of Economics and Political Science, LSE Library.
• Breuer, Matthias & Leuz, Christian & Vanhaverbeke, Steven, 2020. "Reporting Regulation and Corporate Innovation," LawFin Working Paper Series 8, Goethe University, Center for Advanced Studies on the Foundations of Law and Finance (LawFin).
• Takuma Kochiyama & Ryosuke Nakamura & Akinobu Shuto, 2021. "How do bank lenders use borrowers’ financial statements? Evidence from a survey of Japanese banks," CARF F-Series CARF-F-522, Center for Advanced Research in Finance, Faculty of Economics, The University of Tokyo.
• Alessandro Bitetto & Stefano Filomeni & Michele Modina, 2021. "Understanding corporate default using Random Forest: The role of accounting and market information," DEM Working Papers Series 205, University of Pavia, Department of Economics and Management.
• Teppei USUKI & Satoshi KONDO & Kengo SHIRAKI & Takahiro MASADA & Kosuke SUZAKI & Daisuke MIYAKAWA, 2021. "Using Sparse Modeling to Detect Accounting Fraud (Japanese)," Discussion Papers (Japanese) 21049, Research Institute of Economy, Trade and Industry (RIETI).
• Georgieva, Daniela & Bankova, Diyana, 2021. "Security and safety of tourists as a factor for sustainable tourism, based on the example of Bulgarian black sea resorts," MPRA Paper 110345, University Library of Munich, Germany, revised 2021.
• Thiemann, Matthias & Tröger, Tobias, 2020. "The Case for a Normatively Charged Approach to Regulating Shadow Banking - Multipolar Regulatory Dialogues as a Means to Detect Tail Risks and Preclude Regulatory Arbitrage," LawFin Working Paper Series 2, Goethe University, Center for Advanced Studies on the Foundations of Law and Finance (LawFin).