Printed from https://ideas.repec.org/n/nep-acc/2026-10-12.html
Report NEP-ACC-2026-10-12
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:
- Anmol Bhandari & Ellen McGrattan, 2026, "Foreign Tax Advantages after the U.S. Tax Reform of 2017," NBER Working Papers, National Bureau of Economic Research, Inc, number 35805, Sep.
- Shi, Yingxin & Shi, Xinyu, 2026, "Who Bears the Cost of Tax Digitalization? : Asymmetric Compliance-Cost Incidence of China's Fully Digitalized Electronic Invoice," EconStor Preprints, ZBW - Leibniz Information Centre for Economics, number 344060.
- Ben Ranish & Cindy M. Vojtech, 2026, "How Did CECL Affect Bank Lending?," Finance and Economics Discussion Series, Board of Governors of the Federal Reserve System (U.S.), number 2026-066, Sep, DOI: 10.17016/FEDS.2026.066.
- International Monetary Fund, 2025, "OIA Second Progress Assessment of The Implementation of The Recommendations of The Institutional Safeguards Review," IMF Policy Papers, International Monetary Fund, number 2025/025, Jul.
- Christl, Michael, 2026, "A Poorly Targeted Subsidy? The Fiscal and Social Costs of EU VAT Expenditures," GLO Discussion Paper Series, Global Labor Organization (GLO), number 1828.
- Rouvinen, Petri, 2026, "Intangible Capital as a Source of Economic Growth and Productivity: A Literature Review and Policy Guidelines," ETLA Working Papers, The Research Institute of the Finnish Economy, number 148, Oct.