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Report NEP-ACC-2022-01-10
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:
- Matthias Kasper & James Alm, 2021, "Does the “bomb crater” effect really exist? Evidence from the laboratory," Working Papers, Tulane University, Department of Economics, number 2118, Dec.
- Bert Loudis & Sasha Pechenik & Ben Ranish & Cindy M. Vojtech & Helen Xu, 2021, "New Accounting Framework Faces Its First Test: CECL During the Pandemic," FEDS Notes, Board of Governors of the Federal Reserve System (U.S.), number 2021-12-03-1, Dec, DOI: 10.17016/2380-7172.3025.
- Ms. Ruo Chen, 2021, "A Balance-Sheet Analysis of the Dutch Economy," IMF Working Papers, International Monetary Fund, number 2021/255, Oct.
- Mr. Shafik Hebous & Mr. Michael Keen, 2021, "Pareto-Improving Minimum Corporate Taxation," IMF Working Papers, International Monetary Fund, number 2021/250, Oct.
- Wei Cui & Jeffrey Hicks & Jing Xing, 2021, "Cash on the Table? Imperfect Take-up of Tax Incentives and Firm Investment Behavior," CESifo Working Paper Series, CESifo, number 9413.
- Kapons, Martin, 2021, "Essays on capital markets research in accounting," Other publications TiSEM, Tilburg University, School of Economics and Management, number 800d189b-8628-448a-9d6f-5.
- Congressional Budget Office, 2021, "How Specifications of the Reference Tax System Affect CBO’s Estimates of Tax Expenditures," Reports, Congressional Budget Office, number 57543, Dec.
- Advani, Arun, 2021, "The taxation of capital gains: principles, practice, and directions for reform," CAGE Online Working Paper Series, Competitive Advantage in the Global Economy (CAGE), number 589.
- Clément Lenoble, 2021, "Before the “Inner Worldly Asceticism” : ecclesiastical accounting, government and economic rationality (13th-15th centuries)
[Antes del ascetismo intramundano : contabilidades eclesiásticas, gobierno y racionalidad económica (siglos XIII-XV)]," Post-Print, HAL, number halshs-03438318, DOI: 10.4000/assr.59452. - Henselmann, Klaus, 2021, "The Fourth Accounting Directive and Member State Options for Single Accounts," EconStor Preprints, ZBW - Leibniz Information Centre for Economics, number 248387.
- Li, Boyao, 2021, "Bank equity, interest payments, and credit creation under Basel III regulations," MPRA Paper, University Library of Munich, Germany, number 111269, Dec.