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Report NEP-ACC-2023-12-04
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:
- Felix Hugger & Ana Cinta González Cabral & Pierce O’Reilly, 2023, "Effective tax rates of MNEs: New evidence on global low-taxed profit," OECD Taxation Working Papers, OECD Publishing, number 67, Nov, DOI: 10.1787/4a494083-en.
- Carl White, 2022, "Fed Launches Second Tool to Help Community Banks Meet Accounting Standard," On the Economy, Federal Reserve Bank of St. Louis, number 94561, Jul.
- Astrid Rudyanto, 2023, "Multiple Blockholders, Audit Committee's Power and Earnings Management: Evidence from Indonesia," GATR Journals, Global Academy of Training and Research (GATR) Enterprise, number jfbr216, Sep.
- Marius Brülhart & Marko Koethenbuerger & Matthias Krapf & Raphael Parchet & Kurt Schmidheiny & David Staubli, 2023, "Competition, Harmonization and Redistribution: Corporate Taxes in Switzerland," NBER Working Papers, National Bureau of Economic Research, Inc, number 31830, Nov.
- José Maria Pires & Stephen Howlin & Mr. Frank van Brunschot, 2023, "How to Implement Electronic Fiscal Reporting (Fiscalization)," IMF Fiscal Affairs Department, International Monetary Fund, number 2023/003, Nov.
- Jesse LaBelle & Ana Maria Santacreu, 2022, "Transfer Pricing of Intangible Assets: Evidence from Patent Data," On the Economy, Federal Reserve Bank of St. Louis, number 94643, Aug.
- Brendan K. Beare & Alexis Akira Toda, 2023, "Optimal taxation and the Domar-Musgrave effect," Working Papers, University of Sydney, School of Economics, number 2023-06, Nov.
- Kristopher Gerardi & Michelle Lowry & Carola Schenone, 2023, "A Critical Review of the Common Ownership Literature," FRB Atlanta Working Paper, Federal Reserve Bank of Atlanta, number 2023-17, Nov, DOI: 10.29338/wp2023-17.
- Sendel-Müller, Markus, 2023, "IFRS 16 Leasingbilanzierung: Die möglichen Auswirkungen der Leasingbilanzierung nach IFRS auf die Arbeit des Aufsichtsrats," Mitbestimmungspraxis, Hans Böckler Foundation, Institute for Codetermination and Corporate Governance (I.M.U.), number 56.
- Joseph G. Haubrich, 2023, "Federal Reserve Balance-Sheet Policy in an Ample Reserves Framework: An Inventory Approach," Working Papers, Federal Reserve Bank of Cleveland, number 23-25R, Nov, revised 10 Feb 2026, DOI: 10.26509/frbc-wp-202325r.