Printed from https://ideas.repec.org/n/nep-acc/2025-10-06.html
Report NEP-ACC-2025-10-06
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:
- Subhayu Bandyopadhyay & Sugata Marjit & Santiago Pinto & Marcel Thum, 2025, "Taxation, Compliance, and Clandestine Activities," Working Paper, Federal Reserve Bank of Richmond, number 25-06, Sep, DOI: 10.21144/wp25-06.
- Jean Hindriks & Yukihiro Nishimura, 2025, "Minimum tax, Tax haven and Activity shifting," Discussion Papers in Economics and Business, Osaka University, Graduate School of Economics, number 25-13, Sep.
- Ghayal, Achintya, 2025, "Embedding ESG in Cost Accounting: A Simulation Framework for Financial Reporting and Transparency," SocArXiv, Center for Open Science, number 4ge2z_v1, Sep, DOI: 10.31219/osf.io/4ge2z_v1.
- Becker, Johannes, 2025, "Optimal indirect taxation when firms avoid profit taxes," VfS Annual Conference 2025 (Cologne): Revival of Industrial Policy, Verein für Socialpolitik / German Economic Association, number 325467.
- Guillaume Dumas & Yann Quéméner, 2025, "Changer le regard des étudiants sur les métiers de la comptabilité : Les effets de la simulation de gestion," Post-Print, HAL, number hal-05267094, DOI: 10.4000/14123.
- Kagerer, Benedikt & Pancaro, Cosimo & Reghezza, Alessio & De Vito, Antonio, 2025, "Hidden weaknesses: the role of unrealized losses in monetary policy transmission," Working Paper Series, European Central Bank, number 3129, Oct.