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. 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:

• Correia, Maria, 2025. "Accounting and corporate failure: the evolving role of accounting information in bankruptcy prediction," LSE Research Online Documents on Economics 128340, London School of Economics and Political Science, LSE Library.
• Bachas, Pierre & Brockmeyer, Anne & Ferreira, Alipio & Sarr, Bassirou, 2025. "Algorithms and Bureaucrats: Evidence from Tax Audit Selection in Senegal," Policy Research Working Paper Series 11205, The World Bank.
• De Simone, Lisa & Giese, Henning & Koch, Reinald & Rehrl, Christoph, 2025. "Real effects of earnings stripping rules," arqus Discussion Papers in Quantitative Tax Research 306, arqus - Arbeitskreis Quantitative Steuerlehre.
• Natalia Jiménez-Jiménez & Elena Molis-Bañales & Ángel Solano-García, 2025. "Tax avoidance and voting on income redistribution: A real-effort task experiment," Working Papers 25.07, Universidad Pablo de Olavide, Department of Economics.
• Justin E. Holz & Ricardo Perez-Truglia & Alejandro Zentner, 2025. "Does Tax Avoidance Trickle Down? Evidence from a Field Experiment," NBER Working Papers 34209, National Bureau of Economic Research, Inc.
• 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 2509.09415, arXiv.org.
• Yundan Guo & Han Liang & Li Shen, 2025. "Digital Transformation and Corporate Financial Asset Allocation: Evidence from China," Papers 2509.09095, arXiv.org.
• Omar Di Marzio, 2025. "Economic relativity: a cut rule for perimeter valuation in equity ownership networks," Papers 2509.04520, arXiv.org.
• 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 2025-12, Banco de México.
• 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 7/2025, Bank of Finland.