Report NEP-ACC-2015-03-05

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:

• Ellul, Andrew & Lundblad, Christian T & Wang, Yihui & Jotikasthira, Chotibhak, 2015. "Is Historical Cost Accounting a Panacea? Market Stress, Incentive Distortions, and Gains Trading," CEPR Discussion Papers 10450, C.E.P.R. Discussion Papers.
• Wiedemann, Verena & Finke, Katharina, 2015. "Taxing investments in the Asia-Pacific region: The importance of cross-border taxation and tax incentives," ZEW Discussion Papers 15-014, ZEW - Leibniz Centre for European Economic Research.
• Michael Devereux & Rita de la Feria, 2014. "Designing and Implementing a Destination-Based Corporate Tax," Working Papers 1407, Oxford University Centre for Business Taxation.
• Raúl A. Cardona Montoya & Marisol Gil Henao & Jhon W. Ochoa Flórez, 2014. "Impuesto Diferido bajo NIIF: Impacto en empresas intensivas en propiedades, planta y equipos," Documentos de Trabajo de Valor Público 12581, Universidad EAFIT.
• Lee, Charles M. C., 2014. "Performance Measurement: An Investor's Perspective," Research Papers 3065, Stanford University, Graduate School of Business.
• Marinovic, Ivan, 2014. "Delegated Bidding and the Allocative Effects of Alternative Accounting Rules," Research Papers 3251, Stanford University, Graduate School of Business.
• Martin Simmler, 2014. "Do multinational firms invest more? On the impact of internal debt financing on capital accumulation," Working Papers 1424, Oxford University Centre for Business Taxation.
• Amel-Zadeh, Amir & Barth, Mary E. & Landsman, Wayne R., 2014. "Does Fair Value Accounting Contribute to Procyclical Leverage?," Research Papers 3073, Stanford University, Graduate School of Business.
• Nezlobin, Alexander & Rajan, Madhav V. & Reichelstein, Stefan, 2014. "Capital Investments and Financial Ratios," Research Papers 3052, Stanford University, Graduate School of Business.
• Rita de la Feria, 2014. "Blueprint for reform of VAT rates in Europe," Working Papers 1413, Oxford University Centre for Business Taxation.
• Plambeck, Erica L. & Taylor, Terry A., 2015. "Supplier Evasion of a Buyer's Audit: Implications for Motivating Supplier Social and Environmental Responsibility," Research Papers 3176, Stanford University, Graduate School of Business.
• Andrea Brandolini & Eliana Viviano, 2014. "Accounting for total work," Questioni di Economia e Finanza (Occasional Papers) 253, Bank of Italy, Economic Research and International Relations Area.