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Report NEP-ACC-2026-03-09
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:
- Keishi Fujiyama & Sidney J. Gray, 2026, "National Institutions, Transparency and Accounting for Goodwill: Impairment Recognition under IFRS in Europe," Discussion Paper Series, Research Institute for Economics & Business Administration, Kobe University, number DP2026-05, Feb.
- Amberger, Harald & Giese, Henning & Koch, Reinald & Ortner, Lukas, 2026, "Tax department design, tax planning, and tax risk," arqus Discussion Papers in Quantitative Tax Research, arqus - Arbeitskreis Quantitative Steuerlehre, number 313.
- Etienne Lehmann & Eddy Zanoutene, 2026, "Distortions for Nothing - Optimal Taxation of (Un)Distributed Profits," CESifo Working Paper Series, CESifo, number 12424.
- Laudage, Sabine & Riedel, Nadine & Schmidt, Katharina & Strohmaier, Kristina & Voget, Johannes & Wickel, Sophia, 2026, "Transfer price documentation rules and multinational firm behavior: Evidence from France," ZEW Discussion Papers, ZEW - Leibniz Centre for European Economic Research, number 26-007.
- Mark Aguiar & Benjamin Moll & Florian Scheuer & Luis Aguiar, 2026, "Putting the "Finance" Into "Public Finance": A Theory of Capital Gains Taxation," CESifo Working Paper Series, CESifo, number 12472.
- Anis Shami, 2025, "Non-Financial Reporting, Double Materiality, and Business Model Evaluation: An Empirical Study of ESG Ratings in Europe," Post-Print, HAL, number hal-05519169, Dec, DOI: 10.54337/jobm.v13i2.9251.
- Jan Luksic & Jorg Peschner & Giuseppe Piroli, 2026, "Innovation-friendly taxation of multinational enterprises: patents in the context of growth and taxes," EERI Research Paper Series, Economics and Econometrics Research Institute (EERI), Brussels, number EERI RP 2026/04, Jan.
- Ruth A. Judson & Colin Weiss, 2026, "A Brief Illustrated History of the Federal Reserve’s Balance Sheet," FEDS Notes, Board of Governors of the Federal Reserve System (U.S.), number 2026-02-13-3, Feb, DOI: 10.17016/2380-7172.4006.