Report NEP-ACC-2014-12-13

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:

• Wolfgang Reitgruber, 2014. "Methodological thoughts on expected loss estimates for IFRS 9 impairment: hidden reserves, cyclical loss predictions and LGD backtesting," Papers 1411.4265, arXiv.org, revised Aug 2015.
• Ajay Agrawal & Carlos Rosell & Timothy S. Simcoe, 2014. "Tax Credits and Small Firm R&D Spending," NBER Working Papers 20615, National Bureau of Economic Research, Inc.
• Item repec:ift:wpaper:1017 is not listed on IDEAS anymore

• Ruben Hernandez-Murillo, 2014. "Interjurisdictional Competition and Location Decisions of Firms," Working Papers 2014-36, Federal Reserve Bank of St. Louis.
• Stehrer, Robert & Nagengast, Arne J., 2014. "Collateral imbalances in intra-european trade? Accounting for the difference between gross and value added trade balances," Working Paper Series 1695, European Central Bank.
• Szarowska, Irena, 2013. "Can tax policy co-cause the crisis?," MPRA Paper 59780, University Library of Munich, Germany.