Report NEP-ACC-2017-10-15

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:

• Juranek, Steffen & Schindler, Dirk & Schjelderup, Guttorm, 2017. "Transfer Pricing Regulation and Taxation of Royalty Payments," VfS Annual Conference 2017 (Vienna): Alternative Structures for Money and Banking 168118, Verein für Socialpolitik / German Economic Association.
• Zew, 2016. "EFFECTIVE TAX LEVELS USING THE DEVEREUX/GRIFFITH METHODOLOGY, Update 2016," Taxation Studies 0066, Directorate General Taxation and Customs Union, European Commission.
• KIM, Jonghoon & 金, 鐘勲 & KOGA, Yuya & 古賀, 裕也, 2017. "The Value and Credit Relevance of IFRS versus J-GAAP Accounting Information," Working Paper Series 217, Management Innovation Research Center, School of Business Administration, Hitotsubashi University Business School.
• Marisa Agostini & Riccardo Cella & Giovanni Favero, 2017. "Accounting fraud in a pre-modern historical context: An accounting investigation on the use of market (fair) value in the second half of the eighteenth century in Venice," Working Papers 12, Venice School of Management - Department of Management, Università Ca' Foscari Venezia.
• Alan J. Auerbach, 2017. "Demystifying the Destination-Based Cash-Flow Tax," NBER Working Papers 23881, National Bureau of Economic Research, Inc.
• Andrej Cupák & Peter Tóth, 2017. "Measuring the Efficiency of VAT reforms: Evidence from Slovakia," Working and Discussion Papers WP 6/2017, Research Department, National Bank of Slovakia.
• Krislert Samphantharak & Scott Schuh & Robert M. Townsend, 2017. "Integrated household surveys: an assessment of U.S. methods and an innovation," Working Papers 17-7, Federal Reserve Bank of Boston.
• Panagiotis Delimatsis & Bernard Hoekman, 2017. "National Tax Regulation, International Standards and the GATS: Argentina—Financial Services," RSCAS Working Papers 2017/42, European University Institute.
• Langenbucher, Katja & Tröger, Tobias H. & Milione, Lara L. & Roth, Andreas, 2017. "EU Mapping 2017: Systematic overview on economic and financial legislation," SAFE White Paper Series 49, Leibniz Institute for Financial Research SAFE.
• Francis Annan, 2017. "Fraud on Mobile Financial Markets: Evidence from A Pilot Audit Study," Working Papers 17-16, NET Institute.