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Report NEP-ACC-2023-01-23
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:
- Dreher, Sandra & Eichfelder, Sebastian & Noth, Felix, 2022, "Does IFRS information on tax loss carryforwards and negative performance improve predictions of earnings and cash flows?," arqus Discussion Papers in Quantitative Tax Research, arqus - Arbeitskreis Quantitative Steuerlehre, number 276.
- Jérémie Bertrand & Hélène de Brebisson & Aurore Burietz, 2021, "Why choosing IFRS? Benefits of voluntary adoption by European private companies," Post-Print, HAL, number hal-03132826, Mar, DOI: 10.1016/j.irle.2020.105968.
- Jean Ensminger & Jetson Leder-Luis, 2022, "Detecting Fraud in Development Aid," NBER Working Papers, National Bureau of Economic Research, Inc, number 30768, Dec.
- Item repec:rza:wpaper:865 is not listed on IDEAS anymore
- Adil LAOUANE & Mohamed Torra, 2022, "The perception of the impact of the adoption of IFRS on the quality of financial information by Moroccan financial actors: Modeling by structural equations
[La perception de l’impact de l’adoption des normes IFRS sur la qualité de l’information fi," Post-Print, HAL, number hal-03886099, Nov, DOI: 10.5281/zenodo.7374623. - Fochmann, Martin & Heinemann-Heile, Vanessa & Huber, Hans-Peter & Maiterth, Ralf & Sureth, Caren, 2022, "Firms' tax rate misperception: Measurement, drivers, and distortionary effects," arqus Discussion Papers in Quantitative Tax Research, arqus - Arbeitskreis Quantitative Steuerlehre, number 275.