Report NEP-ACC-2025-11-17

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:

• José María Durán-Cabré & Alejandro Esteller-Moré & Christos Kotsogiannis & Luca Salvadori, 2025. "Wealth tax enforcement:The role of tax and institutional design," Working Papers 2025/15, Institut d'Economia de Barcelona (IEB).
• Phiri Kampanje, Brian, 2025. "Jurisdiction’s approval confusion on the adoption of IFRS S1 and S2 by Malawi’s listed companies," MPRA Paper 126553, University Library of Munich, Germany.
• Bray, Sean & Bunn, Daniel & Gaul, Johannes & Spengel, Christoph, 2025. "QDMTTs leave geographic disparity between increased pillar two costs and revenues," ZEW policy briefs 13/2025, ZEW - Leibniz Centre for European Economic Research.
• Mr. Marco Gross & Laurent Millischer, 2025. "Credit Loss in Translation: Informing Bank Provisions and Capital Buffer Requirements with Forward-Looking Credit Loss Distributions," IMF Working Papers 2025/228, International Monetary Fund.
• Rafael Guntin & Federico Kochen, 2025. "The Origins of Top Firms," Working Papers 2541, Banco de España.
• Guttorm Schjelderup & Floris Zoutman, 2025. "Wealth Taxation: The Key to Unlocking Capital Gains," CESifo Working Paper Series 12254, CESifo.