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. 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:

• Item repec:dbp:report:005 is not listed on IDEAS anymore

• Jules Ducept & Sarah Godar, 2025. "Declining Effective Tax Rates of Multinationals: The Hidden Role of Tax Base Reforms," Working Papers 030, EU Tax Observatory.
• 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 25062, Research Institute of Economy, Trade and Industry (RIETI).
• Anna Maria C. Menichini & Peter Simmons, 2024. "Optimal Multiple Loan Contracting under Sequential Audits and Contagion Losses," CSEF Working Papers 742, Centre for Studies in Economics and Finance (CSEF), University of Naples, Italy.
• Nina Boyarchenko & Kinda Hachem & Anya V. Kleymenova, 2025. "The Theory of Financial Stability Meets Reality," Staff Reports 1155, Federal Reserve Bank of New York.
• 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 33805, National Bureau of Economic Research, Inc.
• Item repec:dbp:report:007 is not listed on IDEAS anymore

• Jeanne Bomare & Matthew Collin, 2025. "When Bankers Become Informants: Behavioral Effects of Automatic Exchange of Information," Working Papers 033, EU Tax Observatory.
• 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 11937, CESifo.
• Keloharju, Matti & Keluharju, Roope, 2025. "Accounting Research in the Age of AI," Working Paper Series 1528, Research Institute of Industrial Economics.
• 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 33982, National Bureau of Economic Research, Inc.