Report NEP-ACC-2007-06-18

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:

• Wayne Landsman, 2006. "Fair value accounting for financial instruments: some implications for bank regulation," BIS Working Papers 209, Bank for International Settlements.
• Anne Beatty, 2006. "Do accounting changes affect the economic behaviour of financial firms?," BIS Working Papers 211, Bank for International Settlements.
• Ken Peasnell, 2006. "Institution-specific value," BIS Working Papers 210, Bank for International Settlements.
• Claudio E. V. Borio & Kostas Tsatsaronis, 2006. "Risk in financial reporting: status, challenges and suggested directions," BIS Working Papers 213, Bank for International Settlements.
• Mary Barth, 2006. "Including estimates of the future in today's financial statements," BIS Working Papers 208, Bank for International Settlements.
• Schøler, Finn, 2006. "The accrual anomaly – focus on changes in specific unexpected accruals results in new evidence," Financial Reporting Research Group Working Papers R-2006-03, University of Aarhus, Aarhus School of Business, Department of Business Studies.
• Alexandra Heath, 2007. "What explains the US net income balance?," BIS Working Papers 223, Bank for International Settlements.
• Hyun Song Shin, 2006. "Risk and liquidity in a system context," BIS Working Papers 212, Bank for International Settlements.