Report NEP-ACC-2025-06-30

This is the archive for NEP-ACC, a report on new working papers in the area of Accounting and Auditing. Alexander Harin issued this report. It is usually issued weekly.

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Other reports in NEP-ACC

The following items were announced in this report:

• Cascino, Stefano & Széles, Máté & Veenman, David, 2025. "Does CEO inside debt really improve financial reporting quality?," LSE Research Online Documents on Economics 128078, London School of Economics and Political Science, LSE Library.
• Jonathan S. Hartley & Kevin A. Hassett & Joshua D. Rauh, 2025. "Firm Investment and the User Cost of Capital: New U.S. Corporate Tax Reform Evidence," NBER Working Papers 33914, National Bureau of Economic Research, Inc.
• William Chandler & Alastair Thomas & Frederic Tremblay, 2025. "VAT Exemptions, Embedded Tax, and Unintended Consequences," Policy Research Working Paper Series 11120, The World Bank.
• Gabriel Chodorow-Reich, 2025. "The Neoclassical Theory of Firm Investment and Taxes: A Reassessment," NBER Working Papers 33922, National Bureau of Economic Research, Inc.