Report NEP-ACC-2015-09-18

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:

• Makoto Hasegawa & Kozo Kiyota, 2015. "The Effect of Moving to a Territorial Tax System on Profit Repatriation: Evidence from Japan," Keio-IES Discussion Paper Series 2015-008, Institute for Economics Studies, Keio University.
• Alessandro Santoro, 2015. "Do Small Businesses Respond to an Increase in the Probability of a Tax Audit? Evidence from a Policy Reform in Italy," Working Papers 308, University of Milano-Bicocca, Department of Economics, revised Sep 2015.
• Masanori Orihara, 2015. "Tax loss carryforwards and corporate behavior," Discussion papers ron271, Policy Research Institute, Ministry of Finance Japan.
• Brandon Gipper & Christian Leuz & Mark Maffett, 2015. "Public Audit Oversight and Reporting Credibility: Evidence from the PCAOB Inspection Regime," NBER Working Papers 21530, National Bureau of Economic Research, Inc.
• Dackehag, Margareta & Hansson, Åsa, 2015. "Taxation of Dividend Income and Economic Growth: The Case of Europe," Working Paper Series 1081, Research Institute of Industrial Economics.
• Xavier Giroud & Joshua Rauh, 2015. "State Taxation and the Reallocation of Business Activity: Evidence from Establishment-Level Data," NBER Working Papers 21534, National Bureau of Economic Research, Inc.
• Shintaro Kurachi, 2015. "Local Income Taxation and Intergovernmental Relationships in Denmark -Budget cooperation in the 1980s-," Keio-IES Discussion Paper Series 2015-004, Institute for Economics Studies, Keio University.
• Kaia Kask, 2015. "Conceptual framework for measurement of asset depreciation on buildings," ERES eres2015_52, European Real Estate Society (ERES).
• Assawer Elaoud & Anis Jarboui, 2015. "L’Impact De La Qualite De L’Information Comptable Et La Specialisation De L’Auditeur Sur L’Efficacite D’Investissement," Post-Print hal-01188613, HAL.
• Manabu Shimasawa & Kazumasa Oguro & Minoru Masujima, 2014. "Population Aging, Policy Reforms, and Lifetime Net Tax Rate in Japan: A Generational Accounting Approach," Discussion papers ron258, Policy Research Institute, Ministry of Finance Japan.
• Christine Marsal, 2015. "Professionalisation Des Administrateurs Et Fonctionnement Des Comites Issus Du Conseil D'Administration: Le Cas D'Une Banque Cooperative," Post-Print hal-01188787, HAL.
• Sarah Maire, 2015. "Coexistence de logiques institutionnelles et impact sur les pratiques : Cas des logiques d’accountability et de religion chez les Scouts et Guides de France," Post-Print hal-01188778, HAL.