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. Bernardo Batiz-Lazo 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, Center for Economic Studies, U.S. Census Bureau, number 25-72, Dec.
• 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, Charles University Prague, Faculty of Social Sciences, Institute of Economic Studies, number 2025/28, Dec, revised Dec 2025.
• AUDU, Omoakele Gabriel & ADEGBOLA, OluwaFemi Solomon, 2025, "Value relevance of Accounting informational; Evidence from Nigeria Quoted firms," MPRA Paper, University Library of Munich, Germany, number 125905, Aug.
• Annalisa Tassi & Adrien Bussy, 2025, "VAT collection only at the retail stage: Evidence on tax compliance," FBK-IRVAPP Working Papers, Research Institute for the Evaluation of Public Policies (IRVAPP), Bruno Kessler Foundation, number 2025-05, Dec.
• Usama Jamal, 2025, "Tax Rules and Capital Reallocation: Real Effects of Anti-Tax Avoidance Policies," Thema Working Papers, THEMA (Théorie Economique, Modélisation et Applications), CY Cergy-Paris University, ESSEC and CNRS, number 2025-16.
• Xincheng Qiu & Nicolo Russo, 2025, "Income Taxation Across Countries," LIS Working papers, LIS Cross-National Data Center in Luxembourg, number 906, Oct.