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Report NEP-ACC-2023-12-11
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:
- Albersmann, Benjamin T. & Quick, Reiner, 2023, "The Impact of Audit Quality Indicators on the Timeliness of Goodwill Impairments: Evidence from the German Setting," Publications of Darmstadt Technical University, Institute for Business Studies (BWL), Darmstadt Technical University, Department of Business Administration, Economics and Law, Institute for Business Studies (BWL), number 141253, Nov, DOI: 10.1111/abac.12184.
- International Monetary Fund, 2023, "Seychelles: Technical Assistance Report-Stress Testing the Central Bank Balance Sheet," IMF Staff Country Reports, International Monetary Fund, number 2023/363, Nov.
- Véronique Blum & Charlotte Krychowski, 2023, "Capturing risks in accounting, the case of extractive industries
[La prise en compte du risque en comptabilité, le cas des industries extractives]," Post-Print, HAL, number hal-04280973, Nov. - Corti Paul Lakuma & Rehema Kahunde, 2023, "Global minimum corporate income tax: Challenges and prospects for Uganda," WIDER Working Paper Series, World Institute for Development Economic Research (UNU-WIDER), number wp-2023-137.
- Pessino, Carola & Rasteletti, Alejandro & Artana, Daniel & Lustig, Nora, 2023, "Distributional effects of taxation in Latin America," LSE Research Online Documents on Economics, London School of Economics and Political Science, LSE Library, number 120697, Nov.
- Nicholas Musoke & Tereza Palanská & Caroline Schimanski, 2023, "Did Uganda's corporate tax incentives benefit the Ugandan economy or only the firms?," WIDER Working Paper Series, World Institute for Development Economic Research (UNU-WIDER), number wp-2023-133.
- Oecd, 2023, "Income-based tax relief for R&D and innovation: An integrated view," OECD Science, Technology and Industry Policy Papers, OECD Publishing, number 161, Nov, DOI: 10.1787/2db44e8b-en.
- William R. Emmons, 2022, "Have Fed Asset Purchases Reshaped Bank Balance Sheets? Part 2," On the Economy, Federal Reserve Bank of St. Louis, number 94072, Feb.
- Christopher J. Gust & Kyungmin Kim & Romina Ruprecht, 2023, "The Effects of CBDC on the Federal Reserve's Balance Sheet," Finance and Economics Discussion Series, Board of Governors of the Federal Reserve System (U.S.), number 2023-068, Nov, DOI: 10.17016/FEDS.2023.068.
- Ahçi, Mustafa, 2023, "Essays on corporate disclosures, innovation, and investments," Other publications TiSEM, Tilburg University, School of Economics and Management, number 0dddb5f7-17e1-41ba-97da-0.
- Alstadsæter, Annette & Casi, Elisa & Miethe, Jakob & Stage, Barbara M. B., 2023, "Lost in Information: National Implementation of Global Tax Agreements," Discussion Papers, Norwegian School of Economics, Department of Business and Management Science, number 2023/22, Nov, revised 27 Sep 2024.
- Thereza Balliester Reis & Vincent Mugo Kamau, 2023, "Are low-income workers financially irresponsible? An analysis of financial and accounting practices in Nairobi," Working Papers, Department of Economics, SOAS University of London, UK, number 260, Nov.
- Niklas Potrafke, 2023, "The Economic Consequences of Fiscal Rules," CESifo Working Paper Series, CESifo, number 10765.