Report NEP-ACC-2025-12-22

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:

• John M. Barrios & Brian C. Fujiy & Petro Lisowsky & Michael Minnis, 2025. "Measurement Matters: Financial Reporting and Productivity," Working Papers 25-72, Center for Economic Studies, U.S. Census Bureau.
• Javier Garcia-Bernardo & Petr Jansky & Gabriel Zucman, 2025. "Did the Tax Cuts and Jobs Act Reduce Profit Shifting by US Multinational Companies?," Working Papers IES 2025/28, Charles University Prague, Faculty of Social Sciences, Institute of Economic Studies, revised Dec 2025.
• AUDU, Omoakele Gabriel & ADEGBOLA, OluwaFemi Solomon, 2025. "Value relevance of Accounting informational; Evidence from Nigeria Quoted firms," MPRA Paper 125905, University Library of Munich, Germany.
• Annalisa Tassi & Adrien Bussy, 2025. "VAT collection only at the retail stage: Evidence on tax compliance," FBK-IRVAPP Working Papers 2025-05, Research Institute for the Evaluation of Public Policies (IRVAPP), Bruno Kessler Foundation.
• Usama Jamal, 2025. "Tax Rules and Capital Reallocation: Real Effects of Anti-Tax Avoidance Policies," THEMA Working Papers 2025-16, THEMA (THéorie Economique, Modélisation et Applications), Université de Cergy-Pontoise.
• Xincheng Qiu & Nicolo Russo, 2025. "Income Taxation Across Countries," LIS Working papers 906, LIS Cross-National Data Center in Luxembourg.