Printed from https://ideas.repec.org/n/nep-acc/2026-03-30.html
Report NEP-ACC-2026-03-30
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:
- Hindriks, Jean & Nishimura, Yukihiro, 2025, "The Enforcement Dilemma of the Global Minimum Tax," LIDAM Discussion Papers CORE, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE), number 2025003, Jan.
- Pierre-Emmanuel Thérond & Pierre Boutonnet, 2026, "Risk mitigation accounting: a new portfolio-based model under consultation," Post-Print, HAL, number hal-05546812, Mar.
- Elmahdi Tcham & Malika Souaf & Youssef El Wazani, 2026, "Moroccan Chartered Accountants and ESG Reporting: Towards a Strategic Repositioning in a Context of Regulatory Transition
[Experts-comptables marocains et reporting ESG : vers un repositionnement stratégique dans un contexte de transition réglemen," Post-Print, HAL, number hal-05491857, DOI: 10.5281/zenodo.18393782. - Piotr Dybka & Stanisław Bartha & Anna Komisarska & Michał Kowalczuk, 2026, "Measuring the sectoral VAT gap in Bulgaria: estimates and its drivers," KAE Working Papers, Warsaw School of Economics, Collegium of Economic Analysis, number 2026-118, Jan, DOI: 10.33119/kaewps2026118.
- Anders G Fr{o}seth, 2026, "Flow Taxes, Stock Taxes, and Portfolio Choice: A Generalised Neutrality Result," Papers, arXiv.org, number 2603.15974, Mar, revised Apr 2026.
- Brunella Bruno and Immacolata Marino, 2026, "Unveiling Risk on Bank Balance Sheets: From Risk Disclosure to Credit Reallocation," BAFFI CAREFIN Working Papers, BAFFI CAREFIN, Centre for Applied Research on International Markets Banking Finance and Regulation, Universita' Bocconi, Milano, Italy, number 26268.
- Gregor Matvos & Tomasz Piskorski & Amit Seru, 2026, "Private Credit, Balance Sheets and Financial Stability," NBER Working Papers, National Bureau of Economic Research, Inc, number 34991, Mar.