Report NEP-ACC-2013-05-11

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:

• Ulf Mohrmann & Jan Riepe & Ulrike Stefani, 2013. "Are Extensive Audits 'Good News'? Market Perceptions of Abnormal Audit Fees and Fair Value Disclosures," Working Paper Series of the Department of Economics, University of Konstanz 2013-08, Department of Economics, University of Konstanz.
• Fjeldstad, Odd-Helge, 2013. "Taxation and Development : A Review of Donor Support to Strengthen Tax Systems in Developing Countries," WIDER Working Paper Series 010, World Institute for Development Economic Research (UNU-WIDER).
• Vetter, Henrik, 2013. "Environmental taxes in the long run," Economics Discussion Papers 2013-29, Kiel Institute for the World Economy (IfW Kiel).
• Morten Ravn & Karel Mertens, 2012. "The Dynamic Effects of Personal and Corporate Income Tax Changes in the United States," 2012 Meeting Papers 638, Society for Economic Dynamics.
• Andrés Fuentes, 2013. "Making the Tax System Less Distortive in Switzerland," OECD Economics Department Working Papers 1044, OECD Publishing.
• Xin Long & Alessandra Pelloni, 2013. "Factor Income Taxation in a Horizontal Innovation Model," CEIS Research Paper 273, Tor Vergata University, CEIS, revised 19 Apr 2013.
• Govori, Fadil, 2013. "The performance of commercial banks and the determinants of profitability: Evidence from Kosovo," MPRA Paper 46824, University Library of Munich, Germany.
• Kaier, Klaus & Müller, Christoph, 2013. "New figures on unfunded public pension entitlements across Europe: Concept, results and applications," FZG Discussion Papers 52, University of Freiburg, Research Center for Generational Contracts (FZG).
• Sean Dougherty, 2013. "Legal Reform, Contract Enforcement and Firm Size in Mexico," OECD Economics Department Working Papers 1042, OECD Publishing.
• Mirdala, Rajmund, 2013. "Lessons Learned from Tax versus Expenditure Based Fiscal Consolidation in the European Transition Economies," MPRA Paper 46792, University Library of Munich, Germany.
• Yaacov Fisher & Michael Eilan, 2012. "ERAWATCH Country Reports 2011: Israel," JRC Research Reports JRC77764, Joint Research Centre.
• Pilar Gómez-Fernández-Aguado & Antonio Partal-Ureña & Antonio Trujillo-Ponce, 2013. "Evaluating the effects of the EU directive proposal for risk-based deposit insurance premiums in Spain," Working Papers 13.01, Universidad Pablo de Olavide, Department of Financial Economics and Accounting (former Department of Business Administration).
• Bianca Poti & Emanuela Reale, 2012. "ERAWATCH Country Reports 2011: Italy," JRC Research Reports JRC77750, Joint Research Centre, revised Dec 2012.
• Sirin Elci, 2012. "ERAWATCH country reports 2011: Turkey," JRC Research Reports JRC77770, Joint Research Centre.
• Arvanitis Spyros & Florian Seliger & Martin Wörter, 2012. "ERAWATCH country reports 2011: Switzerland," JRC Research Reports JRC77777, Joint Research Centre, revised Dec 2012.