Report NEP-ACC-2013-12-20

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:

• Aschfalk-Evertz, Agnes & Oliver, Rüttler, 2013. "Goodwill impairment testing according to IFRS in the United Kingdom: An empirical analysis of the discount rates used by the thirty largest FTSE 100 companies," Working Papers 75, Berlin School of Economics and Law, Institute of Management Berlin (IMB).
• Giuseppe Cappelletti & Giovanni Guazzarotti & Pietro Tommasino, 2013. "Tax deferral and mutual fund inflows: evidence from a quasi-natural experiment," Temi di discussione (Economic working papers) 938, Bank of Italy, Economic Research and International Relations Area.
• Behaghel, Luc & Lorenceau, Adrien & Quantin, Simon, 2013. "Replacing churches and mason lodges? Tax exemptions and rural development," CEPREMAP Working Papers (Docweb) 1308, CEPREMAP.
• Nedelchev, Miroslav, 2013. "Нови Инструменти В Корпоративното Управление На Банкови Групи От Ес [New Instruments In Corporate Governance Of Eu Bank Groups]," MPRA Paper 52252, University Library of Munich, Germany.