Report NEP-ACC-2020-06-22

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:

• Renes, S., 2020. "When Debit=Credit. The balance constraint in bookkeeping, its causes and consequences for accounting," ERIM Report Series Research in Management ERS-2020-005-FA, Erasmus Research Institute of Management (ERIM), ERIM is the joint research institute of the Rotterdam School of Management, Erasmus University and the Erasmus School of Economics (ESE) at Erasmus University Rotterdam.
• Neryvia Pillay Bell, 2020. "Taxpayer responsiveness to taxation: Evidence from bunching at kink points of the South African income tax schedule," WIDER Working Paper Series wp-2020-68, World Institute for Development Economic Research (UNU-WIDER).
• Jean-Marie Monnier, 2019. "The relationship of the territoriality of corporate taxation and the economy [Les rapports et regards de la territorialité de l'impôt sur les sociétés avec l'économie]," Post-Print hal-02276269, HAL.
• Miguel García-Posada & Álvaro Menéndez & Maristela Mulino, 2020. "Determinants of investment in tangible and intangible fixed assets," Occasional Papers 2004, Banco de España.