Report NEP-ACC-2018-08-13

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:

• Eric Jondeau & Amir Khalilzadeh, 2018. "Measuring the Capital Shortfall of Large U.S. Banks," Swiss Finance Institute Research Paper Series 18-11, Swiss Finance Institute, revised Feb 2018.
• Redonda, Agustin & Diaz de Sarralde, Santiago & Hallerberg, Mark & Johnson, Lise & Melamud, Ariel & Rozemberg, Ricardo & Schwab, Jakob & von Haldenwang, Christian, 2018. "Tax expenditure and the treatment of tax incentives for investment," Economics Discussion Papers 2018-57, Kiel Institute for the World Economy (IfW Kiel).
• Carrillo, Paul & Emran, M. Shahe, 2018. "Loss Aversion, Transaction Costs, or Audit Trigger? Learning about Corporate Tax Compliance from a Policy Experiment with Withholding Regime," MPRA Paper 87445, University Library of Munich, Germany.
• Jarle Møen & Dirk Schindler & Guttorm Schjelderup & Georg Wamser, 2018. "The Tax-Efficient Use of Debt in Multinational Corporations," CESifo Working Paper Series 7133, CESifo.
• Ligia Alba Melo-Becerra & Héctor Zárate-Solano & Andrés Camilo Gómez-Molina, 2018. "Elasticidad del ingreso corporativo gravable en Colombia," Borradores de Economia 1046, Banco de la Republica de Colombia.
• Istrate, Florentina, 2018. "Fiscal Fraud- A Difficult Reality to Quantify," MPRA Paper 87772, University Library of Munich, Germany, revised Apr 2018.
• Chandra, Situmeang & Erlina, Erlina & Maksum, Azhar & Supriana, Tavi, 2018. "Effect of corporate governance on cost of equity before and after international financial reporting standard implementation," MPRA Paper 87759, University Library of Munich, Germany, revised Mar 2018.
• José Alves, 2018. "Tax incidence and fiscal systems: some problems on tax compared history in XIX and XX centuries," Working Papers REM 2018/45, ISEG - Lisbon School of Economics and Management, REM, Universidade de Lisboa.
• Jean-François Wen, 2018. "Progressive Taxation of Extractive Resources as Second-Best Optimal Policy," IMF Working Papers 18/130, International Monetary Fund.
• UESUGI Iichiro & HOSONO Kaoru & MIYAKAWA Daisuke & ONO Arito & UCHIDA Hirofumi, 2018. "Reallocation of Tangible Assets and Productivity," Discussion papers 18048, Research Institute of Economy, Trade and Industry (RIETI).
• Jérémy Pépy & Benjamin Williams, 2018. "Assessing the impact of Basel III on bank behaviour: A micro-founded approach," Working Papers halshs-01844661, HAL.