Printed from https://ideas.repec.org/n/nep-acc/2026-03-23.html
Report NEP-ACC-2026-03-23
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:
- Chen, Xuyang & Sun, Rui, 2025, "The Global Minimum Tax, Investment Incentives and Asymmetric Tax Competition," LIDAM Discussion Papers CORE, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE), number 2025019, Sep.
- Hindriks, Jean & Nishimura, Yukihiro, 2025, "Minimum tax, tax haven and the foreign direct investment," LIDAM Discussion Papers CORE, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE), number 2025023, Dec.
- Flora Bellone & Charlie Joyez & Xavier Poulet-Goffard, 2026, "Tax Avoidance by Small Multinationals as a Side Effect of Anti Tax Avoidance Policy," GREDEG Working Papers, Groupe de REcherche en Droit, Economie, Gestion (GREDEG CNRS), Université Côte d'Azur, France, number 2026-10, Mar.
- Hindriks, Jean & Nishimura, Yukihiro, 2025, "Tax and Development: Competition for real investment and Profit Shifting," LIDAM Discussion Papers CORE, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE), number 2025022, Dec.
- Florent Kambasu Kasula & Martin Kambale Vuligho & Jean-Bosco Kakule Matumo, 2025, "Gestion comptable et financière d’une paroisse : analyse des pratiques et enjeux de gouvernance dans le Diocèse de Butembo-Beni," Post-Print, HAL, number hal-05463375, DOI: 10.57988/crig-2149.
- Carlos David Ardila-Dueñas & Joel Santiago Castellanos-Caballero & Carlos David Murcia-Bustos, 2026, "El Sistema de Cuentas Nacionales por Sector Institucional: una mirada metodológica al caso colombiano," Borradores de Economia, Banco de la Republica de Colombia, number 1347, Mar, DOI: 10.32468/be.1347.
- Marina Emiris & Joanna Harris & François Koulischer, 2026, "Regulating ESG disclosure: capital allocation and investor heterogeneity," Working Paper Research, National Bank of Belgium, number 490, Mar.
- Emmanuelle Flores & Véronique Blum, 2024, "The decoupling of extra-financial materiality assessment practices : Study of cooperative and shareholder banks," Post-Print, HAL, number hal-05531554, Sep.
- Itzhak Ben-David & Alex Chinco, 2026, "The max EPS Paradigm for Corporate Finance," NBER Working Papers, National Bureau of Economic Research, Inc, number 34971, Mar.