Report NEP-ACC-2015-03-13

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:

• Ojo, Marianne, 2015. "Implementing Basel III through the Capital Requirements Directive (CRD) IV: leverage ratios and capital adequacy requirements," MPRA Paper 62635, University Library of Munich, Germany.
• Hegemann, Annika & Kunoth, Angela & Rupp, Kristina & Sureth, Caren, 2015. "Impact of capital gains taxation on the holding period of investments under different tax systems," arqus Discussion Papers in Quantitative Tax Research 183, arqus - Arbeitskreis Quantitative Steuerlehre.
• Hector Hernandez & Alexander Tuebke & Fernando Hervas & Antonio Vezzani & Sara Amoroso & Mafini Dosso, 2013. "2013 EU Industrial R&D Investment Scoreboard," JRC Research Reports JRC85411, Joint Research Centre.
• Braun, Julia & Weichenrieder, Alfons, 2015. "Does exchange of information between tax authorities influence multinationals' use of tax havens?," ZEW Discussion Papers 15-015, ZEW - Leibniz Centre for European Economic Research.
• Nils aus dem Moore, 2014. "Taxes and Corporate Financing Decisions – Evidence from the Belgian ACE Reform," Ruhr Economic Papers 0533, Rheinisch-Westfälisches Institut für Wirtschaftsforschung, Ruhr-Universität Bochum, Universität Dortmund, Universität Duisburg-Essen.
• Nils aus dem Moore & Tanja Kasten & Christoph M. Schmidt, 2014. "Do Wages Rise when Corporate Taxes Fall? - Evidence from Germany’s Tax Reform 2000," Ruhr Economic Papers 0532, Rheinisch-Westfälisches Institut für Wirtschaftsforschung, Ruhr-Universität Bochum, Universität Dortmund, Universität Duisburg-Essen.
• Fofana, Ismaël & Diallo, Mamadou Yaya & Sarr, Ousseynou & Diouf, Abdou, 2015. "2011 Social Accounting Matrix for Senegal:," IFPRI discussion papers 1417, International Food Policy Research Institute (IFPRI).
• Nils aus dem Moore, 2014. "Shifting the Burden of Corporate Taxes: Heterogeneity in Direct Wage Incidence," Ruhr Economic Papers 0531, Rheinisch-Westfälisches Institut für Wirtschaftsforschung, Ruhr-Universität Bochum, Universität Dortmund, Universität Duisburg-Essen.
• Nils aus dem Moore, 2014. "Corporate Taxation and Investment: Evidence from the Belgian ACE Reform," Ruhr Economic Papers 0534, Rheinisch-Westfälisches Institut für Wirtschaftsforschung, Ruhr-Universität Bochum, Universität Dortmund, Universität Duisburg-Essen.
• Danny Yagan, 2015. "Capital Tax Reform and the Real Economy: The Effects of the 2003 Dividend Tax Cut," NBER Working Papers 21003, National Bureau of Economic Research, Inc.