Report NEP-ACC-2012-04-03

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:

• Fossen, Frank & Simmler, Martin, 2012. "Differential taxation and firms' financial leverage: Evidence from the introduction of a flat tax on interest income," Discussion Papers 2012/4, Free University Berlin, School of Business & Economics.
• Dr. Mohd Noor Azli bin Ali Khan Author_Email: mnazli@yahoo.com & Prof. Dr. Noor Azizi bin Ismail, 2011. "Malaysian Academics’ Perceptions Of Internet Financial Reporting," Annual Summit on Business and Entrepreneurial Studies (ASBES 2011) Proceeding 2011-024-163, Conference Master Resources.
• Dr. Mohd Noor Azli bin Ali Khan Author_Email: mnazli@yahoo.com & Prof. Dr. Noor Azizi bin Ismail, 2011. "Users’ Opinions About The Importance Of Internet Financial Reporting: Evidence From Malaysian Academics’," Annual Summit on Business and Entrepreneurial Studies (ASBES 2011) Proceeding 2011-023-162, Conference Master Resources.
• Ximing Yue & Jing Xu & Qian Liu, 2012. "Weakened Redistributive Impacts of Personal Income Tax in Urban China: Evaluation of the Personal Income Tax Reform Implemented in September 2011," Global COE Hi-Stat Discussion Paper Series gd11-229, Institute of Economic Research, Hitotsubashi University.
• Idawati Ibrahim Author_Email: idawati@uum.edu.my & Jeff Pope, 2011. "Compliance Costs Of Electronic Tax Filing For Personal Taxpayers In Malaysia," International Conference on Management (ICM 2011) Proceeding 2011-067-242, Conference Master Resources.
• Bruno Martorano, 2012. "The Impact of Uruguay’s 2007 Tax Reform on Equity and Efficiency," Working Papers - Economics wp2012_06.rdf, Universita' degli Studi di Firenze, Dipartimento di Scienze per l'Economia e l'Impresa.
• Ximing Yue & Jing Xu, 2012. "Income Inequality and Evaluation of Tax Effect on Redistribution of Income in Japan 1984-2004," Global COE Hi-Stat Discussion Paper Series gd11-230, Institute of Economic Research, Hitotsubashi University.
• Charlot, S. & Paty, S. & Piguet, V., 2012. "Does fiscal cooperation increase local tax rates in urban areas," Working Papers 201202, Grenoble Applied Economics Laboratory (GAEL).
• Richard M. Bird, 2012. "Subnational Taxation in Large Emerging Countries: BRIC Plus One," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper1201, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
• Mohd Azmi Mohd Noor Author_Email: mnmazmi@ tm.com.my & Dr. Faudziah Hanim Bt Fadzil, 2011. "Influence Of Corporate Governance Attributes On Firms’ Financial Performance In Malaysia," Annual Summit on Business and Entrepreneurial Studies (ASBES 2011) Proceeding 2011-039-124, Conference Master Resources.