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Report NEP-ACC-2023-09-04
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:
- Jaqueline Hansen & Valeria Merlo & Georg Wamser, 2023, "Taxes, Profit Shifting, and the Real Activities of MNEs: Evidence from Corporate Tax Notches," CESifo Working Paper Series, CESifo, number 10593.
- Majid, Hassan, 2023, "Internal Audit Effectiveness and Its Determinant Factors in Commercial Banks of Ethiopia: The Case of Bale Robe Town," OSF Preprints, Center for Open Science, number 2xjkd, Aug, DOI: 10.31219/osf.io/2xjkd.
- Behn, Markus & Couaillier, Cyril, 2023, "Same same but different: credit risk provisioning under IFRS 9," Working Paper Series, European Central Bank, number 2841, Aug.
- Geir H. M. Bjertnæs, , "Taxation of the rich and incentives for investments. The case of Norway," Discussion Papers, Statistics Norway, Research Department, number 1001.
- Cedric Andrew & Ms. Katherine Baer, 2023, "How to Combat Value-Added Tax Refund Fraud," IMF Fiscal Affairs Department, International Monetary Fund, number 2023/001, Aug.
- Bührle, Anna Theresa & Nicolay, Katharina & Spengel, Christoph & Wickel, Sophia, 2023, "From corporate tax competition to global cooperation? Trends, prospects and effects on German family businesses," ZEW Discussion Papers, ZEW - Leibniz Centre for European Economic Research, number 23-027.
- Arlashkin, Igor (Арлашкин, Игорь) & Barbashova, Natalya (Барбашова, Наталья) & Deryugin, Aleksandr (Дерюгин, Александр) & Komarnitskaya, Anna (Комарницкая, Анна), 2022, "Redistribution Of Tax Revenues Between The Levels Of The Budget System In The Russian Federation
[Перераспределение Налоговых Доходов Между Уровнями Бюджетной Системы В Российской Федерации]," Working Papers, Russian Presidential Academy of National Economy and Public Administration, number w20220118, Nov. - Giuseppe Dari-Mattiacci & Sander Onderstal & Francesco Parisi & Ram Singh, 2023, "Information-Forcing Effects of Non-Disclosure Rules," Working papers, Centre for Development Economics, Delhi School of Economics, number 338, Aug.
- Spielberger, Lukas & Voss, Dustin, 2024, "Financial adjustment as a driver of growth model change: a balance-sheet approach to comparative political economy," LSE Research Online Documents on Economics, London School of Economics and Political Science, LSE Library, number 116034, Feb.
- Lambsdorff, Johann Graf & Grubiak, Kevin & Werner, Katharina, 2023, "Intrinsic Motivation vs. Corruption? Experimental Evidence on the Performance of Officials," MPRA Paper, University Library of Munich, Germany, number 118153, May.