Report NEP-ACC-2025-09-29

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 Cheryl Hachem & Anya V. Kleymenova, 2025. "The Theory of Financial Stability Meets Reality: A Unifying Framework for Bank Regulation and Accounting Discretion," NBER Working Papers 34241, National Bureau of Economic Research, Inc.
• Karri Vuoristo, 2025. "Effects of withholding value-added tax in Uganda," WIDER Working Paper Series wp-2025-63, World Institute for Development Economic Research (UNU-WIDER).
• Belhaj Zineb & Nmili Mohamed, 2025. "Understanding tax evasion: an analysis of the main determinants [Comprendre la déviance fiscale : une analyse des principaux déterminants]," Post-Print hal-05224913, HAL.
• Kristoffer Berg, 2025. "Taxing Corporate or Shareholder Income," CESifo Working Paper Series 12149, CESifo.
• Klaus Friesenbichler & Agnes Kügler, 2025. "Short and Medium-term Effects of Intangible Capital on Firm Growth. Firm Level Evidence from Austrian Microdata," WIFO Working Papers 711, WIFO.
• Muellbauer, John, 2025. "Potential revenue gains from reforming Council Tax for bands G and H properties," INET Oxford Working Papers 2025-18-a, Institute for New Economic Thinking at the Oxford Martin School, University of Oxford.
• Rochelle M. Edge & Dan Li, 2025. "Central bank preparedness for market-functioning asset purchases as a consideration for long-run balance sheet composition," Finance and Economics Discussion Series 2025-077, Board of Governors of the Federal Reserve System (U.S.).