Report NEP-ACC-2025-09-01

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:

• Nina Boyarchenko & Kinda Hachem & Anya V. Kleymenova, 2025. "The Theory of Financial Stability Meets Reality," Finance and Economics Discussion Series 2025-054, Board of Governors of the Federal Reserve System (U.S.).
• Arno Botha & Tanja Verster, 2025. "Approaches for modelling the term-structure of default risk under IFRS 9: A tutorial using discrete-time survival analysis," Papers 2507.15441, arXiv.org, revised Oct 2025.
• Ruud A. De Mooij & Shafik Hebous & Michael Keen, 2025. "Efficiency Aspects of the Value Added Tax," CESifo Working Paper Series 12089, CESifo.
• Krassen Stanchev, 2023. "The Fate of Flat Tax in the EU countries," mBank - CASE Seminar Proceedings 0175, CASE-Center for Social and Economic Research.