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Report NEP-ACC-2025-02-24
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:
- Serge Agbodjo & Konan Anderson Seny Kan, 2024, "Toward a consciencism of accounting research on the African continent: A review of the international literature
[Pour un consciencisme de la recherche comptable sur le continent africain : un état des lieux de la littérature internationale]," Post-Print, HAL, number halshs-04830453, Oct, DOI: 10.3917/cca.303.0053. - Glenn P. Jenkins & Owotomiwa C. Olubamiro & Mikhail Miklyaev & Amin Sokhanvar, 2025, "An Approach For Ex-Post Cit Gap Analysis And Ex-Ante Corporate Tax Incentives Evaluation," Development Discussion Papers, JDI Executive Programs, number 2025-03, Feb.
- Glenn P. Jenkins & Mikhail Miklyaev & Amin Sokhanvar, 2025, "Guidelines For The Appraisal Of Tax Incentives In Madagascar," Development Discussion Papers, JDI Executive Programs, number 2025-02, Feb.
- Glenn P. Jenkins & Mikhail Miklyaev & Amin Sokhanvar & Owotomiwa C. Olubamiro & Osaid Alshamleh, 2025, "Ethiopia'S Tax Expenditure Report On Imported Goods," Development Discussion Papers, JDI Executive Programs, number 2025-04, Feb.
- 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-Rev., Feb, revised Feb 2025.
- Kuusi, Tero & Kotamäki, Mauri & Kirkko-Jaakkola, Mikael, 2025, "Economy at a Standstill: The Problem of High Marginal Tax Rates in Finland," ETLA Reports, The Research Institute of the Finnish Economy, number 158, Feb.
- Luc Marco & Gregory Heem, 2024, "Antoine Savigny (1902), Réorganisation de la profession comptable à tous les degrés, édition commentée par L. Marco et G. Heem," Post-Print, HAL, number halshs-04817451.
- Rebeca Anguren & Gabriel Jiménez & José-Luis Peydró, 2025, "Bank capital requirements and risk-taking: evidence from Basel III," Working Papers, Banco de España, number 2508, Jan, DOI: https://doi.org/10.53479/38938.
- Eiko Arata & Toru Hokari, 2025, "Axioms of depreciation methods," Keio-IES Discussion Paper Series, Institute for Economics Studies, Keio University, number 2025-002, Jan.
- Bianca Minuth & Paul Pronobis, 2025, "CSR Performance, Disclosure Tone, and Cost of Capital: Evidence from European Non-Financial Reporting," BEMPS - Bozen Economics & Management Paper Series, Faculty of Economics and Management at the Free University of Bozen, number BEMPS109, Feb.
- Charles Labrousse & Yann Perdereau, 2024, "Balance sheet policies and Central Bank losses in a HANK model," PSE Working Papers, HAL, number halshs-04577286, May.