Report NEP-ACC-2004-05-02

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.

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Other reports in NEP-ACC

The following items were announced in this report:

• Jan-Egbert Sturm & Bjørn Volkerink, 2003. "How to Measure the Tax Burden on Labour at the Macro-Level?," CESifo Working Paper Series 963, CESifo.
• Chang Woon Nam & Doina Radulescu & Doina Maria Radulescu, 2003. "The Role of Tax Depreciation for Investment Decisions: A Comparison of European Transition Countries," CESifo Working Paper Series 847, CESifo.
• Cuñat, Vicente & Guadalupe, Maria, 2004. "Executive Compensation and Competition in the Banking and Financial Sectors," IZA Discussion Papers 1123, Institute of Labor Economics (IZA).
• Clemens Fuest & Thomas Hemmelgarn, 2003. "Corporate Tax Policy, Foreign Firm Ownership and Thin Capitalization," CESifo Working Paper Series 1096, CESifo.
• Hakkala, Katariina, 2004. "Corporate Restructuring and Labor Productivity Growth," Working Paper Series 619, Research Institute of Industrial Economics.
• W. Steven Clark, 2003. "Using Micro-Data to Assess Average Tax Rates," CESifo Working Paper Series 966, CESifo.
• Ans Heirman & Bart Clarysse, 2004. "Do intangible assets and pre-founding R&D efforts matter for innovation speed in start-ups?," Vlerick Leuven Gent Management School Working Paper Series 2004-04, Vlerick Leuven Gent Management School.
• Christopher Heady, 2003. "The "Taxing Wages" Approach to Measuring the Tax Burden on Labour," CESifo Working Paper Series 967, CESifo.
• Germa Manel Bel Queralt, 2003. "Una exploracion completa de los costes de servicio de residuos solidos," Working Papers in Economics 107, Universitat de Barcelona. Espai de Recerca en Economia.
• Laszlo Goerke, 2003. "Tax Progressivity and Tax Evasion," CESifo Working Paper Series 1097, CESifo.
• Antonio David Somoza Lopez & Josep Vallverdu Calafell, 2003. "Una comparacion de la seleccion de los ratios contables en los modelos contable-financieros de prediccion de la insolvencia empresarial," Working Papers in Economics 94, Universitat de Barcelona. Espai de Recerca en Economia.
• Amihai Glazer & Vesa Kanniainen & Panu Poutvaara, 2003. "Income Taxes, Property Values, and Migration," CESifo Working Paper Series 1075, CESifo.
• Paine, Thomas, 1908. "Crisis Number XI - On the Subject of Taxation," Histoy of Economic Thought Chapters, in: Wheeler, Daniel Edwin (ed.), Life and Writings of Thomas Paine, volume 3, McMaster University Archive for the History of Economic Thought.
• Wolfgang Eggert & Martin Kolmar, 2003. "The Taxation of Financial Capital under Asymmetric Information and the Tax-Competition Paradox," CESifo Working Paper Series 1074, CESifo.
• Item repec:cdl:ucsbec:1161 is not listed on IDEAS anymore

• Fernandez, Pablo, 2004. "Are calculated betas good for anything?," IESE Research Papers D/555, IESE Business School.
• Item repec:tky:fseres:2004cj108 is not listed on IDEAS anymore

• Robert S. Chirinko & Hans van Ees & Harry Garretsen & Elmer Sterken, 2003. "Investor Protections and Concentrated Ownership: Assessing Corporate Control Mechanisms in the Netherlands," CESifo Working Paper Series 864, CESifo.
• Jeremy Edwards, 2003. "Gains from Trade in Tax Revenue and the Efficiency Case for Trade Taxes," CESifo Working Paper Series 897, CESifo.
• Jukka Vauhkonen, 2004. "Banks' equity stakes in borrowing firms: A corporate finance approach," Game Theory and Information 0404003, University Library of Munich, Germany.
• Mark M. Spiegel & Nobuyoshi Yamori, 2004. "Determinants of Voluntary Bank Disclosure: Evidence from Japanese Shinkin Banks," CESifo Working Paper Series 1135, CESifo.
• Christian Keuschnigg & Søren Bo Nielsen, 2003. "Taxes and Venture Capital Support," CESifo Working Paper Series 1094, CESifo.
• Syed M. Ahsan & Panagiotis Tsigaris, 2003. "Choice of Tax Base Revisited: Cash Flow vs. Prepayment Approaches to Consumption Taxation," CESifo Working Paper Series 983, CESifo.
• Fernando Rubio, 2004. "Intangibles Y Valoracion De Empresas: Evidencia Empirica," Finance 0404014, University Library of Munich, Germany.
• Harry Grubert, 2003. "The Tax Burden on Cross-Border Investment: Company Strategies and Country Responses," CESifo Working Paper Series 964, CESifo.
• Kirk A. Collins & James Davies, 2003. "Measuring Effective Tax Rates on Human Capital: Methodology and an Application to Canada," CESifo Working Paper Series 965, CESifo.
• Argandoña, Antonio, 2004. "Conflicts of interest: The ethical viewpoint," IESE Research Papers D/552, IESE Business School.
• Eddy Cardinaels & Filip Roodhooft & Luk Warlop & Gustaaf Van Herck, 2004. "The joint effects of customer profitability reports and sales support diversity in effective customer pricing," Vlerick Leuven Gent Management School Working Paper Series 2004-05, Vlerick Leuven Gent Management School.
• Rüdiger Pethig & Andreas Wagener, 2003. "Profit Tax Competition and Formula Apportionment," CESifo Working Paper Series 1011, CESifo.
• Volker Mahnke, "undated". "Limits to Outsourcing and the Evolutionary Perspective on Firm Boundaries," IVS/CBS Working Papers 00-13, Department of Industrial Economics and Strategy, Copenhagen Business School.
• Michael Goldstein & Paul Irvine & Eugene Kandel & Zvi Wiener, 2004. "Brokerage Commissions and Institutional Trading Patterns," Discussion Paper Series dp356, The Federmann Center for the Study of Rationality, the Hebrew University, Jerusalem.