Report NEP-ACC-2005-04-16

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:

• Ignacio Velez-Pareja & Joseph Tham & Viviana Fernandez, 2005. "Adjustment of the WACC with Subsidized Debt in the Presence of Corporate Taxes: the N-Period Case," Finance 0504006, University Library of Munich, Germany.
• William Goetzmann & Elisabeth Köll, 2004. "The History of Corporate Ownership in China: State Patronage, Company Legislation, and the Issue of Control," Yale School of Management Working Papers ysm450, Yale School of Management.
• Stanley C. W. Salvary, 2005. "Some Conceptions And Misconceptions On Reality And Assumptions In Financial Accounting," Microeconomics 0502006, University Library of Munich, Germany.
• stanley c. w. salvary, 2005. "Business Fluctuations And Financial Accounting Measurement: Historical Comments," Macroeconomics 0502006, University Library of Munich, Germany.
• Stanley C. W. Salvary, 2005. "On Financial Accounting Measurement: A Reconsideration Of Sfac 5 By The Fasb Is Needed," Finance 0502015, University Library of Munich, Germany.
• Jayesh Kumar, 2005. "Corporate Governance Mechanisms and Firm Financing in India," Finance 0502003, University Library of Munich, Germany.
• Steven Huddart & Bin Ke & Charles Shi, 2005. "Jeopardy, non-public information, and insider trading around SEC 10-K and 10-Q filings," Law and Economics 0502001, University Library of Munich, Germany, revised 03 Jul 2005.
• Sanner, Leif, 2005. "After outsourcing – the outsourced unit: Dependence, capabilities and strategy," Working Papers 2005:2, Örebro University, School of Business.
• Alain-Désiré Nimubona & Bernard Sinclair-Desgagné, 2005. "The Pigouvian Tax Rule in the Presence of an Eco-Industry," CIRANO Working Papers 2005s-21, CIRANO.
• Sanner, Leif, 2005. "Benchmarking business practices in Swedish manufacturing firms," Working Papers 2005:3, Örebro University, School of Business.
• Brekke, Kjell Arne & Nyborg, Karine, 2005. "Moral hazard and moral motivation: Corporate social responsibility as labor market screening," Memorandum 25/2004, Oslo University, Department of Economics.
• Bernardo BÁTIZ-LAZO & Peter WARDLEY, 2005. "Banking on Change: Information systems and technologies in UK High Street Banking, 1919-1979," Economic History 0503001, University Library of Munich, Germany.
• Ray ANDERSON, 2005. "The Australian Institute of Management Business report awards and their influence on corporate reporting in Australia," Economic History 0503002, University Library of Munich, Germany.
• Item repec:wpa:wuwpeh:0503003 is not listed on IDEAS anymore

• Bertrand BLANCHETON, 2005. "Les faux bilans de la Banque de France dans les années 1920," Economic History 0503004, University Library of Munich, Germany.
• Hubert BONIN, 2005. "Les mutations du traitement des données comptables dans les banques françaises dans les années 1930-1960," Economic History 0503005, University Library of Munich, Germany, revised 25 Mar 2005.
• Trevor BOYNS, 2005. "Illuminating the darkness: the impact of the First World War on cost calculation practices in British firms," Economic History 0503006, University Library of Munich, Germany.
• Emmanuel CHARRIER, 2005. "L’expert-comptable judiciaire : un pair de la cour ?," Economic History 0503007, University Library of Munich, Germany.
• Rahma CHEKKAR, 2005. "L'entreprise au-delà de ses obligations légales : publicité financière et communication chez Saint-Gobain (1867-2005)," Economic History 0503008, University Library of Munich, Germany.
• Jean-Guy DEGOS, 2005. "Les années sombres de l'Ordre national des experts-comptables : quelques textes oubliés," Economic History 0503009, University Library of Munich, Germany.
• Maxime DELHOMME, 2005. "Mythe et réalité des relations entre les experts-comptables et les avocats : La guerre du chiffre et du droit a eu lieu," Economic History 0503010, University Library of Munich, Germany.
• Cheryll S. Mc WATTERS & Yannick LEMARCHAND, 2005. "Comptabilité et traite négrière. Le Guide du commerce de Gaignat de l'Aulnais (1718-1791)," Economic History 0503011, University Library of Munich, Germany.
• Yves LEVANT & Marc NIKITIN, 2005. "De l’atelier à l’utopie. Consultants et projets de société dans la tourmente (1930 – 1944)," Economic History 0503012, University Library of Munich, Germany.
• Marc MALHERBE, 2005. "Comptabilité privée et formation du droit romain classique," Economic History 0503013, University Library of Munich, Germany.
• Nicolas PRAQUIN, 2005. "Le principe de fixité du capital social : une étude juridique et comptable du concept (1807-1947)," Economic History 0503014, University Library of Munich, Germany.
• Christian PRAT dit HAURET, 2005. "Les comptes du canal de Suez : analyse d'un investissement pharaonique (1859-1869)," Economic History 0503015, University Library of Munich, Germany.
• Jeannette RUTTERFORD, 2005. "The merchant banker, the broker and the Company chairman: a new issue case study," Economic History 0503016, University Library of Munich, Germany.
• Sami El OMARI & Michèle SABOLY, 2005. "Emergence d’une profession comptable libérale : le cas du Maroc," Economic History 0503018, University Library of Munich, Germany.
• Christian SIMON, 2005. "La pratique du droit par la profession d’expert-comptable : itinéraires croisés de l’avocat et de l’expert-comptable," Economic History 0503019, University Library of Munich, Germany.
• Béatrice TOUCHELAY, 2005. "Taxer les bénéfices de guerre, ou confisquer les profits illicites, deux légitimités distinctes," Economic History 0503020, University Library of Munich, Germany.
• Stéphane TREBUCQ, 2005. "L'actionnaire minoritaire, le commissaire, l'avocat et le juge : histoire d'une fusion litigieuse," Economic History 0503021, University Library of Munich, Germany.
• Jean-Guy DEGOS & Loïc GESLIN, 2005. "Gens du chiffre et gens du prétoire : Domaines réservés, domaines convoités," Economic History 0503022, University Library of Munich, Germany.
• stanley c. w. salvary, 2005. "Financial Accounting Measurement: Instrumentation And Calibration," Finance 0502001, University Library of Munich, Germany.
• stanley c. w. salvary, 2005. "The Accounting Variable And Stock Price Determination," Finance 0502011, University Library of Munich, Germany.
• Gerhard Fink & Peter R. Haiss & Lucjan T. Orlowski & Dominick Salvatore, 2005. "Privileged Interfirm/Bank Relationships in Central Europe: Trigger or Trap for Corporate Governance?," Finance 0502012, University Library of Munich, Germany.
• Stanley C. W. Salvary, 2005. "Financial Accounting Information And The Relevance/Irrelevance Issue," Finance 0502016, University Library of Munich, Germany.
• Loukas Spanos, 2005. "Corporate governance in Greece: developments and policy implications," Finance 0502017, University Library of Munich, Germany.
• stanley c. w. salvary, 2005. "Tracing The Development Of A Conceptual Framework Of Accounting A Western European And North American Linkage: A Partial Examination," Finance 0502019, University Library of Munich, Germany.
• Loukas Spanos & Lena Tsipouri & Manolis Xanthakis, 2005. "Corporate Governance Rating and Family Firms: The Greek Case," Finance 0503011, University Library of Munich, Germany.
• Dalthan Simas & Otavio De Medeiros, 2005. "Translation of Financial Statements," Finance 0503018, University Library of Munich, Germany.
• Otavio De Medeiros, 2005. "An Econometric Model of a Firm’s Financial Statements," Finance 0503020, University Library of Munich, Germany.
• Item repec:wpa:wuwpfi:0503022 is not listed on IDEAS anymore

• Asish K. Bhattacharyya & Sadhalaxmi Vivek Rao, 2005. "Economic Impact of 'Regulation on Corporate Governance': Evidence from India," Finance 0504002, University Library of Munich, Germany.
• Asish K. Bhattacharyya, 2005. "Public Enterprises---Corporate Governance And The Role Of Government," Finance 0504004, University Library of Munich, Germany.
• Juan Prieto-Rodriguez & Maria Jose Sanzo-Perez & Javier Suarez-Pandiello, 2005. "Análisis económico de la actitud hacia el fraude fiscal en España," Public Economics 0502005, University Library of Munich, Germany.