Report NEP-ACC-2005-01-05

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:

• Item repec:dgr:eureri:30001923 is not listed on IDEAS anymore

• Wing-Keung Wong & Raymond H. Chan, 2004. "On the Estimation of Cost of Capital and its Reliability," Departmental Working Papers wp0401, National University of Singapore, Department of Economics.
• Jack M. Mintz & Thomas A. Wilson, 2004. "Assessing Expenditure and Tax Reform Measures: A Review," International Tax Program Papers 0408, International Tax Program, Institute for International Business, Joseph L. Rotman School of Management, University of Toronto, revised Apr 2004.
• Richard Bird, 2001. "Fiscal Federalism in Russia: A Canadian Perspective," International Tax Program Papers 0409, International Tax Program, Institute for International Business, Joseph L. Rotman School of Management, University of Toronto, revised Dec 2003.
• David H Feldman & Samuel H Baker, 2004. "Revealed Preferences for Car Tax Cuts: an Empirical Study of Perceived Fiscal Incidence," Public Economics 0411002, University Library of Munich, Germany.
• Stephen Bond & Alexander Klemm & Rain Newton-Smith & Murtaza Syed & Gertjan Vlieghe, 2004. "The roles of expected profitability, Tobin's Q and cash flow in econometric models of company investment," Bank of England working papers 222, Bank of England.
• Evelyne Poincelot, 2004. "L'incidence de la fiscalité sur l'évolution des structures d’endettement des entreprises françaises - The incidence of the corporate income taxes on the evolution of capital structure," Working Papers CREGO 1040901, Université de Bourgogne - CREGO EA7317 Centre de recherches en gestion des organisations.
• Abhiman Das & Saibal Ghosh, 2004. "Corporate Governance in Banking System: An Empirical Investigation," Industrial Organization 0411004, University Library of Munich, Germany.
• Gehrig, Thomas & Menkhoff,Lukas, 2004. "The Rise of Fund Managers in Foreign Exchange: Will Fundamentals Ultimately Dominate?," Hannover Economic Papers (HEP) dp-308, Leibniz Universität Hannover, Wirtschaftswissenschaftliche Fakultät.
• Görg, Holger & Hanley, Aoife, 2004. "Does Outsourcing Increase Profitability?," IZA Discussion Papers 1372, Institute of Labor Economics (IZA).
• Mark J Manning, 2004. "Exploring the relationship between credit spreads and default probabilities," Bank of England working papers 225, Bank of England.
• Jack M. Mintz & Michael Smart, 2001. "Income Shifting, Investment, and Tax Competition: Theory and Evidence from Provincial Taxation in Canada," International Tax Program Papers 0402, International Tax Program, Institute for International Business, Joseph L. Rotman School of Management, University of Toronto, revised Apr 2003.
• Zhu, Z. & Krug, B., 2004. "Central Unification versus Local Diversity: China’s Tax Regime, 1980s-2000s," ERIM Report Series Research in Management ERS-2004-089-ORG, Erasmus Research Institute of Management (ERIM), ERIM is the joint research institute of the Rotterdam School of Management, Erasmus University and the Erasmus School of Economics (ESE) at Erasmus University Rotterdam.
• Jack M. Mintz, 2003. "Conduit Entities: Implications of Indirect Tax-Efficient Financing Structures for Real Investment," International Tax Program Papers 0410, International Tax Program, Institute for International Business, Joseph L. Rotman School of Management, University of Toronto, revised Sep 2004.
• Evelyne Poincelot & Grégory Wegman, 2004. "Utilisation des critères non financiers pour évaluer ou piloter la performance:analyse théorique - The Use of Non-financial Measures to Evaluate or Manage the Performance:A Theoretical Analysis," Working Papers CREGO 1040902, Université de Bourgogne - CREGO EA7317 Centre de recherches en gestion des organisations.
• Item repec:ttp:itpwps:04012 is not listed on IDEAS anymore

• Cardinale, Mirko & Orszag, Mike, 2004. "Severance Pay and Corporate Finance: Empirical Evidence from a Panel of Austrian and Italian Firms," IZA Discussion Papers 1383, Institute of Labor Economics (IZA).
• Peter W Jones, 2004. "Good Corporate Governance: How Jamaica Will Enter the Global Village," Development and Comp Systems 0411009, University Library of Munich, Germany.
• Philip Bunn & Garry Young, 2004. "Corporate capital structure in the United Kingdom: determinants and adjustment," Bank of England working papers 226, Bank of England.
• Enid Slack & Richard M. Bird, 2004. "The Fiscal Sustainability of the Greater Toronto Area," International Tax Program Papers 0405, International Tax Program, Institute for International Business, Joseph L. Rotman School of Management, University of Toronto.
• Richard M. Bird & Thomas A. Wilson, 2003. "A Tax Strategy for Ontario," International Tax Program Papers 0407, International Tax Program, Institute for International Business, Joseph L. Rotman School of Management, University of Toronto, revised Apr 2004.
• Bikram De, 2003. "Incidence and performance effects of interlocking directorates in emerging market business groups: Evidence from India," Indira Gandhi Institute of Development Research, Mumbai Working Papers 2003-001, Indira Gandhi Institute of Development Research, Mumbai, India.
• Angel de la Fuente, 2004. "Educaci? y crecimiento: un panorama," UFAE and IAE Working Papers 629.04, Unitat de Fonaments de l'Anàlisi Econòmica (UAB) and Institut d'Anàlisi Econòmica (CSIC).
• Francesco Busato, 2004. "Relative Demand Shocks," Economics Working Papers 2004-11, Department of Economics and Business Economics, Aarhus University.