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Report NEP-ACC-2025-09-22
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:
- Correia, Maria, 2025, "Accounting and corporate failure: the evolving role of accounting information in bankruptcy prediction," LSE Research Online Documents on Economics, London School of Economics and Political Science, LSE Library, number 128340, Sep.
- Bachas, Pierre & Brockmeyer, Anne & Ferreira, Alipio & Sarr, Bassirou, 2025, "Algorithms and Bureaucrats: Evidence from Tax Audit Selection in Senegal," Policy Research Working Paper Series, The World Bank, number 11205, Sep.
- De Simone, Lisa & Giese, Henning & Koch, Reinald & Rehrl, Christoph, 2025, "Real effects of earnings stripping rules," arqus Discussion Papers in Quantitative Tax Research, arqus - Arbeitskreis Quantitative Steuerlehre, number 306.
- Natalia Jiménez-Jiménez & Elena Molis-Bañales & Ángel Solano-García, 2025, "Tax avoidance and voting on income redistribution: A real-effort task experiment," Working Papers, Universidad Pablo de Olavide, Department of Economics, number 25.07.
- Justin E. Holz & Ricardo Perez-Truglia & Alejandro Zentner, 2025, "Does Tax Avoidance Trickle Down? Evidence from a Field Experiment," NBER Working Papers, National Bureau of Economic Research, Inc, number 34209, Sep.
- Marcel Ausloos & Probowo Erawan Sastroredjo & Polina Khrennikova, 2025, "Note on pre-taxation reported data by UK FTSE-listed companies. A search for Benford's laws compatibility," Papers, arXiv.org, number 2509.09415, Sep.
- Yundan Guo & Han Liang & Li Shen, 2025, "Digital Transformation and Corporate Financial Asset Allocation: Evidence from China," Papers, arXiv.org, number 2509.09095, Sep.
- Omar Di Marzio, 2025, "Economic relativity: a cut rule for perimeter valuation in equity ownership networks," Papers, arXiv.org, number 2509.04520, Sep.
- Alberto Montagnoli & Miroslava Quiroga-Trevino & Christoph Thoenissen, 2025, "The Balance Sheet Channel of Fiscal Policy: Sovereign Exposure and Credit to Firms in the European Periphery," Working Papers, Banco de México, number 2025-12, Sep.
- Kerola, Eeva & Laine, Olli-Matti & Paavola, Aleksi, 2025, "Heterogeneous responses to monetary policy: The role of floating rate loans," Bank of Finland Research Discussion Papers, Bank of Finland, number 7/2025.