Report NEP-ACC-2019-08-12

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:

• De Simone, Lisa & Olbert, Marcel & Spengel, Christoph, 2019. "Is mandatory country-by-country reporting effective? Early evidence on the economic responses by multinational firms," ZEW policy briefs 5/2019, ZEW - Leibniz Centre for European Economic Research.
• Gaessler, Fabian & Hall, Bronwyn H. & Harhoff, Dietmar, 2019. "Should There Be Lower Taxes On Patent Income?," Rationality and Competition Discussion Paper Series 177, CRC TRR 190 Rationality and Competition.
• Item repec:idq:ictduk:14620 is not listed on IDEAS anymore

• Luana Passos & Dyeggo Rocha Guedes & Fernando Gaiger Silveira, 2019. "Fiscal justice in Brazil: pathways to progress," Working Papers 180, International Policy Centre for Inclusive Growth.
• Kakpo, Eliakim, 2018. "The corporate tax, apportionment rules and employment: Evidence using policy discontinuity at U.S. state borders," MPRA Paper 94875, University Library of Munich, Germany.
• 市川, 翼 & Ichikawa, Tsubasa & アルドチェルワン, メナカ & Arudchelvan, Menaka & 恩地, 一樹 & Onji, Kazuki, 2019. "消費税における閾値と小規模企業の集積 : 2019年増税への展望, Bunching of Small Businesses at the Value-Added Tax Threshold in Japan: Lessons for the 2019 Tax Hike," TDB-CAREE Discussion Paper Series J-2019-01, Teikoku Databank Center for Advanced Empirical Research on Enterprise and Economy, Graduate School of Economics, Hitotsubashi University.
• USUKI Teppei & KONDO Satoshi & SHIRAKI Kengo & SUGA Miki & MIYAKAWA Daisuke, 2019. "Using Machine Learning to Detect and Predict Corporate Accounting Fraud (Japanese)," Discussion Papers (Japanese) 19039, Research Institute of Economy, Trade and Industry (RIETI).
• Mungiria, James & Ondabu, Ibrahim, 2019. "Role of Credit Reference Bureau On Financial Intermediation: Evidence from The Commercial Banks in Kenya," MPRA Paper 95050, University Library of Munich, Germany.
• Can Kadirgan, 2019. "Exchange Rate Driven Balance Sheet Effect and Capital Flows to Emerging Market Economies," Working Papers 1916, Research and Monetary Policy Department, Central Bank of the Republic of Turkey.
• Cho, Yunho & Morley, James & Singh, Aarti, 2019. "Marginal propensities to consume before and after the Great Recession," Working Papers 2019-11, University of Sydney, School of Economics, revised Sep 2021.
• Aziz Jaafar & Lynn Hodgkinson & Mao-Feng Kao, 2019. "Ownership Structure, Board of Directors and Firm Performance: Evidence from Taiwan," Working Papers 19011, Bangor Business School, Prifysgol Bangor University (Cymru / Wales).