Report NEP-ACC-2004-12-20

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:

• Efraim Benmelech & Mark J. Garmaise & Tobias Moskowitz, 2004. "Do Liquidation Values Affect Financial Contracts? Evidence from Commercial Loan Contracts and Zoning Regulation," NBER Working Papers 11004, National Bureau of Economic Research, Inc.
• John Roberts & Paul Sanderson & John Hendry & Richard Barker, 2004. "Owners, traders and providers of capital: the multiple faces of institutional investors," Working Papers wp296, Centre for Business Research, University of Cambridge.
• Mihir A. Desai & Alexander Dyck & Luigi Zingales, 2004. "Theft and Taxes," NBER Working Papers 10978, National Bureau of Economic Research, Inc.
• Jeremy Smith, 2004. "Productivity Trends in the Gold Mining Industry in Canada," CSLS Research Reports 2004-08, Centre for the Study of Living Standards.
• Ralph C Bayer, 2004. "A contest with the taxman - The impact of tax rates on tax evasion and wastefully invested resources," Public Economics 0412010, University Library of Munich, Germany.
• Fernandez, Pablo, 2004. "Market risk premium: Required, historical and expected," IESE Research Papers D/574, IESE Business School.
• Ralph C Bayer, 2004. "Finding out who the crooks are - Tax evasion with sequential auditing," Public Economics 0412009, University Library of Munich, Germany.
• John J. Siegfried & Malcolm Getz, 2003. "Where Do the Children Of Professors Attend College?," Vanderbilt University Department of Economics Working Papers 0302, Vanderbilt University Department of Economics.
• Malcolm Baker & Joshua Coval & Jeremy C. Stein, 2004. "Corporate Financing Decisions When Investors Take the Path of Least Resistance," NBER Working Papers 10998, National Bureau of Economic Research, Inc.
• Tetsuji Okazaki, 2004. "Holding Company and Bank: An Historical Comparative Perspective on Corporate Governance in Japan," CIRJE F-Series CIRJE-F-310, CIRJE, Faculty of Economics, University of Tokyo.
• Christian Ahlin & Robert Townsend, 2003. "Selection into and across Credit Contracts: Theory and Field Research," Vanderbilt University Department of Economics Working Papers 0323, Vanderbilt University Department of Economics.
• Emilia Bonaccorsi di Patti & Giorgio Gobbi, 2003. "The effects of bank mergers on credit availability: evidence from corporate data," Temi di discussione (Economic working papers) 479, Bank of Italy, Economic Research and International Relations Area.
• JS Armstrong, 2004. "Teacher vs. Learner Responsibility in Management Education," General Economics and Teaching 0412020, University Library of Munich, Germany.
• Fernandez, Pablo, 2004. "Reply to "The value of tax shields is equal to the present value of tax shields"," IESE Research Papers D/576, IESE Business School.
• John Roberts & Paul Sanderson & John Hendry & Richard Barker, 2004. "Responsible ownership, shareholder value and the new shareholder activism," Working Papers wp297, Centre for Business Research, University of Cambridge.
• Ralph C Bayer & Matthias Sutter, 2004. "The excess burden of tax evasion - An experimental detection- concealment contest," Experimental 0412003, University Library of Munich, Germany.
• Jonathan Gruber, 2004. "Tax Policy for Health Insurance," NBER Working Papers 10977, National Bureau of Economic Research, Inc.
• Bergman, Nittai & Nicolaievsky, Daniel, 2004. "Investor Protection and the Coasian View," Working papers 4476-04, Massachusetts Institute of Technology (MIT), Sloan School of Management.
• Tobias Broer, 2004. "Emerging Market Lending: Is Moral Hazard Endogenous?," Working Papers Central Bank of Chile 273, Central Bank of Chile.
• Asquith, Paul & Mikhail, Michael & Au, Andrea, 2004. "Information Content of Equity Analyst Reports," Working papers 4264-02, Massachusetts Institute of Technology (MIT), Sloan School of Management.
• Eugenio Gaiotti & Alessandro Secchi, 2004. "Is there a cost channel of monetary policy transmission? An investigation into the pricing behavior of 2,000 firms," Macroeconomics 0412010, University Library of Munich, Germany.
• John Roberts & Paul Sanderson & John Hendry & Richard Barker, 2004. "The corporate-fund manager interface: objectives, information and valuation," Working Papers wp293, Centre for Business Research, University of Cambridge.
• Seshasai, Satwik & Gupta, Amar, 2004. "Global Outsourcing of Professional Services," Working papers 4456-04, Massachusetts Institute of Technology (MIT), Sloan School of Management.
• Ricart, Joan E. & Rodriguez, Miguel A. & Sanchez, Pablo, 2004. "Sustainability in the boardroom: An empirical examination of Dow Jones sustainability world index leaders," IESE Research Papers D/577, IESE Business School.
• Kolasinski, Adam & Kothari, S.P., 2004. "Investment Banking and Analyst Objectivity: Evidence from Forecasts and Recommendations of Analysts Affiliated with M&A Advisors," Working papers 4467-04, Massachusetts Institute of Technology (MIT), Sloan School of Management.