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Report NEP-ACC-2023-10-02
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:
- Joana Andrade Vicente, 2023, "Rethinking corporate taxation in the European Union: how and where to tax Multinational Enterprises," Working Papers REM, ISEG - Lisbon School of Economics and Management, REM, Universidade de Lisboa, number 2023/0286, Aug.
- Fotis Delis & Manthos D. Delis & Sotirios Kokas & Luc Laeven & Steven Ongena, 2023, "Profit Shifting and Firm Credit," Swiss Finance Institute Research Paper Series, Swiss Finance Institute, number 23-70, Aug.
- Sean Mc Auliffe & Georg U. Thunecke & Georg Wamser, 2023, "The Tax-Elasticity of Tangible Fixed Assets: Evidence from Novel Corporate Tax Data," CESifo Working Paper Series, CESifo, number 10628.
- Khondaker Golam Moazzem & Shah Md Ahsan Habib & Chowdhury Fariha & Moumita, 2023, "Corporate Tax Transparency Issues and Concerns in Bangladesh," CPD Policy Brief, Centre for Policy Dialogue (CPD), number 43, Aug.
- Jeremy Bertomeu, 2023, "Managers' Choice of Disclosure Complexity," Papers, arXiv.org, number 2308.09789, Aug.
- Barış Kaymak & Immo Schott, 2023, "Corporate Tax Cuts and the Decline of the Manufacturing Labor Share," International Finance Discussion Papers, Board of Governors of the Federal Reserve System (U.S.), number 1379, Aug, DOI: 10.17016/IFDP.2023.1379.
- Ådne Cappelen & Pierre Mohnen & Arvid Raknerud & Marina Rybalka, 2023, "A new approach to estimating private returns to R&D," Discussion Papers, Statistics Norway, Research Department, number 1005, Aug.