Report NEP-ACC-2016-04-16

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:

• Joanna Paw?owska-Tyszko & Micha? Soliwoda, 2016. "Agricultural accounting systems supporting farm financial management ? the case of Polish FADN," Proceedings of Business and Management Conferences 3405666, International Institute of Social and Economic Sciences.
• Dhammika Dharmapala, 2016. "The economics of corporate and business tax reform," Working Papers 1604, Oxford University Centre for Business Taxation.
• Feld, Lars P. & Ruf, Martin & Schreiber, Ulrich & Todtenhaupt, Maximilian & Voget, Johannes, 2016. "Taxing away M&A: The effect of corporate capital gains taxes on acquisition activity," Freiburg Discussion Papers on Constitutional Economics 16/03, Walter Eucken Institut e.V..
• Antoine Dechezlepretre & Elias Einio & Ralf Martin & Kieu-Trang Nguyen & John Van Reenen, 2016. "Do tax incentives for research increase firm innovation? An RD design for R&D," GRI Working Papers 230, Grantham Research Institute on Climate Change and the Environment.
• Alessandro Modica & Thomas Neubig, 2016. "Taxation of Knowledge-Based Capital: Non-R&D Investments, Average Effective Tax Rates, Internal Vs. External KBC Development and Tax Limitations," OECD Taxation Working Papers 24, OECD Publishing.
• Nicola Cetorelli & Linda S. Goldberg, 2016. "Organizational complexity and balance sheet management in global banks," Staff Reports 772, Federal Reserve Bank of New York.
• Kim, Minseong, 2016. "How accounting accuracy affects DSGE models," MPRA Paper 70404, University Library of Munich, Germany.
• Gebhardt, Günther, 2015. "Impairments of Greek government bonds under IAS 39 and IFRS 9: A Case Study," SAFE White Paper Series 30, Leibniz Institute for Financial Research SAFE.
• Christiaan Pattipeilohy, 2016. "A comparative analysis of developments in central bank balance sheet composition," DNB Working Papers 510, Netherlands Central Bank, Research Department.
• Yoshida, Jiro, 2016. "Structure Depreciation and the Production of Real Estate Services," HIT-REFINED Working Paper Series 44, Institute of Economic Research, Hitotsubashi University.