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Report NEP-ACC-2025-02-17
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:
- BRUN Lidia & PYCROFT Jonathan & SPEITMANN Raffael & STASIO Andrzej Leszek & STOEHLKER Daniel, 2025, "The impact of the global minimum tax on corporate tax revenues: evidence for EU Member States," JRC Research Reports, Joint Research Centre, number JRC141119, Jan.
- Ge`orgia Escaram'is & Anna Arbuss`a, 2025, "Considerations on the use of financial ratios in the study of family businesses," Papers, arXiv.org, number 2501.16793, Jan.
- Enea Baselgia, 2025, "The Compliance Effects of the Automatic Exchange of Information: Evidence from the Swiss Tax Amnesty," CESifo Working Paper Series, CESifo, number 11615.
- Maarten van 't Riet & Arjan Lejour & Arjan M. Lejour, 2025, "Developing Countries, Tax Treaty Shopping and the Global Minimum Tax," CESifo Working Paper Series, CESifo, number 11641.
- Shigeo Morita & Yukihiro Nishimura & Hirofumi Okoshi, 2025, "Tax Reform on Monopoly Platformer in Borderless Economy: The Incidence on Prices and Efficiency Consequences," Discussion Papers in Economics and Business, Osaka University, Graduate School of Economics, number 25-02, Feb.
- David R. Agrawal & Adib Bagh & Mohammed Mardan, 2025, "Sensitivity Versus Size: Implications for Tax Competition," CESifo Working Paper Series, CESifo, number 11616.
- Philip Moreira Tomei & Rupal Jain & Matija Franklin, 2025, "AI Governance through Markets," Papers, arXiv.org, number 2501.17755, Jan, revised Mar 2025.