Report NEP-ACC-2020-09-21

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:

• Juranek, Steffen & Schindler, Dirk & Schneider, Andrea, 2020. "Royalty Taxation under Profit Shifting and Competition for FDI," Discussion Papers 2020/11, Norwegian School of Economics, Department of Business and Management Science.
• Macve, Richard, 2020. "Alternative lenses for viewing how China has built its accounting and auditing profession," LSE Research Online Documents on Economics 105310, London School of Economics and Political Science, LSE Library.
• Julien Martin & Mathieu Parenti & Farid Toubal, 2020. "Corporate Tax Avoidance and Industry Concentration," CESifo Working Paper Series 8469, CESifo.
• Binke, Fabian & Dahlhoff, Jürgen, 2020. "Empirische Ergebnisse zur IFRS 8-Segmentberichterstattung der DAX 30-Unternehmen für die Jahre 2009 bis 2019," EconStor Preprints 223019, ZBW - Leibniz Information Centre for Economics.
• Ram Mohan, M.P. & Raj, Vishakha, 2020. "Auditors’ negligence and professional misconduct in India: a struggle for a consistent legal standard," IIMA Working Papers WP 2020-09-01, Indian Institute of Management Ahmedabad, Research and Publication Department.
• Alberto Elices, 2020. "X-Value adjustments: accounting versus economic management perspectives," Papers 2009.04514, arXiv.org.