Report NEP-ACC-2023-03-20

This is the archive for NEP-ACC, a report on new working papers in the area of Accounting and Auditing. Alexander Harin 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:

• Tobias Witter & Thorsten Sellhorn & Jens Müller & Vicky Kiosse, 2022. "Balance sheet smoothing," Berlin School of Economics Discussion Papers 0006, Berlin School of Economics.
• Delis, Manthos & Galariotis, Emilios & Iosifidi, Maria, 2023. "Corporate Taxes and Economic Inequality: A Credit Channel," MPRA Paper 116396, University Library of Munich, Germany.
• Fabio Ashtar Telarico, 2023. "Опростяване И Усъвършенстване [Simplifying and Improving]," Post-Print hal-03989969, HAL.
• Ozili, Peterson K, 2023. "What drives Bank Income Smoothing? Evidence from Africa," MPRA Paper 116410, University Library of Munich, Germany.
• Hussain, Adam, 2023. "Effect of Tax Cut on Investment: Evidence from Indian Manufacturing firms," Working Papers 23/390, National Institute of Public Finance and Policy.
• Junejo, Arif Iqbal, 2022. "How Do the Owners Hide their Real Profits," MPRA Paper 116477, University Library of Munich, Germany, revised 18 Jan 2023.
• Giorgos Stamatopoulos, 2023. "A Strategic Tax Mechanism," Working Papers 2302, University of Crete, Department of Economics.
• Kund, Arndt-Gerrit & Rugilo, Daniel, 2023. "Does IFRS 9 increase banks’ resilience?," Working Paper Series 2792, European Central Bank.
• Jingfang Zhang & Emir Malikov, 2023. "Off-Balance Sheet Activities and Scope Economies in U.S. Banking," Papers 2302.14603, arXiv.org.