Report NEP-ACC-2019-12-09

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:

• Kurniawan, Putu Sukma, 2018. "Analisis Penyusunan dan Pelaksanaan Program Audit Laporan Keberlanjutan Perusahaan (Studi pada Perusahaan dalam Industri Minyak dan Gas di Indonesia)," INA-Rxiv y7hpk, Center for Open Science.
• Yuta Shibasaki & Chikara Toyokura, 2019. "The Disclosure of Non-GAAP Performance Measures and the Adoption of IFRS: Evidence from Japanese Firms' Experience," IMES Discussion Paper Series 19-E-20, Institute for Monetary and Economic Studies, Bank of Japan.
• Määttänen, Niku, 2019. "Investment Expensing, Investment and Public Finances," ETLA Reports 96, The Research Institute of the Finnish Economy.
• Klein, Daniel & Ludwig, Christopher A. & Spengel, Christoph, 2019. "Ring-fencing digital corporations: Investor reaction to the European Commission's digital tax proposals," ZEW Discussion Papers 19-050, ZEW - Leibniz Centre for European Economic Research.
• Chris Mitchell, 2019. "The Lock-In Effect and the Corporate Payout Puzzle," ISER Discussion Paper 1070, Institute of Social and Economic Research, Osaka University.
• Reda Aboutajdine & Pierre Picard, 2019. "Reputation Effects in Repeated Audits, with Application to Insurance Fraud Deterrence," Working Papers hal-02373206, HAL.
• Luzi Hail & Ahmed Tahoun & Clare Wang, 2017. "Corporate Scandals and Regulation," Working Papers Series 71, Institute for New Economic Thinking.
• Kurniawan, Putu Sukma, 2018. "Factors Affecting Company’S Capability In Performing Integrated Reporting: An Empirical Evidence From Indonesian Companies," INA-Rxiv xrcbe, Center for Open Science.