Report NEP-ACC-2019-02-18

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:

• Georgieva, Daniela, 2018. "Дълготрайните Материални И Нематериални Активи, И Стоково-Материалните Запаси Като Елементи На Счетоводната Политика На Хотели В България [Intangible and tangible assets, and inventories as element," MPRA Paper 92070, University Library of Munich, Germany, revised Mar 2018.
• Erwandy, Erwandy & Rahmadoni, Firman, 2018. "Pengaruh Pengalaman Terhadap Peningkatan Keahlian Auditor Sektor Publik Dalam Bidang Auditing [Effect Of Experience On Increasing The Expertise Of Public Sector Auditors In Auditing Fields]," MPRA Paper 92157, University Library of Munich, Germany.
• Ozili, Peterson K, 2019. "Impact of IAS 39 reclassification on Income Smoothing by European Banks," MPRA Paper 92098, University Library of Munich, Germany.
• Petr Jansky, 2018. "European Banks and Tax Havens: Evidence from Country-by-Country Reporting," Working Papers IES 2018/38, Charles University Prague, Faculty of Social Sciences, Institute of Economic Studies, revised Dec 2018.
• Södersten, Jan, 2019. "Why the Norwegian Shareholder Income Tax is Neutral," Working Paper Series 2019:1, Uppsala University, Department of Economics.
• SARUYAMA Sumio & Peng XU, 2019. "Going Concern Notes, Downsizing, and Exit," Discussion papers 19001, Research Institute of Economy, Trade and Industry (RIETI).
• Fatih Yilmaz & �smail Baydur, 2018. "VAT Treatment of the Financial Services: Implications for the Real Economy," Working Papers 1815, Research and Monetary Policy Department, Central Bank of the Republic of Turkey.