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Report NEP-ACC-2025-07-14
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:
- Giulia Aliprandi & Kane Borders, 2024, "Advancing Corporate Tax Transparency," Reports, EU Tax Observatory, number 005.
- Jules Ducept & Sarah Godar, 2025, "Declining Effective Tax Rates of Multinationals: The Hidden Role of Tax Base Reforms," Working Papers, EU Tax Observatory, number 030, Apr.
- Yohei KOBAYASHI & Yasuo BAMBA & Motohiro SATO, 2025, "Impact of Corporate Tax Reform on Firm Dynamics: An empirical study of the shift from income-based to pro forma standard taxation in Japan," Discussion papers, Research Institute of Economy, Trade and Industry (RIETI), number 25062, Jun.
- Anna Maria C. Menichini & Peter Simmons, 2024, "Optimal Multiple Loan Contracting under Sequential Audits and Contagion Losses," CSEF Working Papers, Centre for Studies in Economics and Finance (CSEF), University of Naples, Italy, number 742, Dec.
- Nina Boyarchenko & Kinda Hachem & Anya V. Kleymenova, 2025, "The Theory of Financial Stability Meets Reality," Staff Reports, Federal Reserve Bank of New York, number 1155, Jun, DOI: 10.59576/sr.1155.
- Lysle Boller & Clare M. Doyle & Juan Carlos Suárez Serrato, 2025, "Tax Avoidance as an R&D Subsidy: The Use of Cost Sharing Agreements by US Multinationals," NBER Working Papers, National Bureau of Economic Research, Inc, number 33805, May.
- Hjalte Fejerskov Boas & Matthew Collin & Sarah Godar & Carolina Moura & Andreas Økland, 2025, "Assessing the coverage of the automatic exchange of information under the CRS," Reports, EU Tax Observatory, number 007.
- Jeanne Bomare & Matthew Collin, 2025, "When Bankers Become Informants: Behavioral Effects of Automatic Exchange of Information," Working Papers, EU Tax Observatory, number 033, Jun.
- Nicos Koussis & Francesco Menoncin & Paolo M. Panteghini & Paolo Panteghini, 2025, "The Relationship Between Leverage and Profitability: The Role of Tax Depreciation Allowances," CESifo Working Paper Series, CESifo, number 11937.
- Keloharju, Matti & Keluharju, Roope, 2025, "Accounting Research in the Age of AI," Working Paper Series, Research Institute of Industrial Economics, number 1528, Jul, revised 29 Jul 2025.
- Stephen G. Cecchetti & Jeremy C. Kress & Kermit L. Schoenholtz, 2025, "Basel Endgame: Bank Capital Requirements and the Future of International Standard Setting," NBER Working Papers, National Bureau of Economic Research, Inc, number 33982, Jul.