Report NEP-ACC-2020-11-09

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:

• Andreas Haufler & Dirk Schindler, 2020. "Attracting Profit Shifting or Fostering Innovation? On Patent Boxes and R&D Subsidies," CESifo Working Paper Series 8640, CESifo.
• Savina Princen & Athena Kalyva & Alexander Leodolter & Cécile Denis & Adriana Reut & Andreas Thiemann & Viginta Ivaskaite-Tamosiune, 2020. "Taxation of Household Capital in EU Member States Impact on Economic Efficiency, Revenue and Redistribution," European Economy - Discussion Papers 130, Directorate General Economic and Financial Affairs (DG ECFIN), European Commission.
• Petr Jansky, 2020. "Corporate Effective Tax Rates for Research and Policy," Working Papers IES 2020/41, Charles University Prague, Faculty of Social Sciences, Institute of Economic Studies, revised Oct 2020.
• UNISI, Fakultas Pertanian, 2020. "Analysis of Factors Affecting Implementation of Entity Financial Accounting Standards without Public Accountability (SAK ETAP) in Middle Small Micro Businesses (UMKM) District in Indragiri District Re," OSF Preprints tgszp, Center for Open Science.
• Issam Benhayoun & M. Marghich Abdellatif, 2020. "The influence of financial markets on accounting standards: A historical reading [L’influence des marchés financiers sur la normalisation comptable : Une lecture historique]," Post-Print halshs-02955580, HAL.
• Dan Wang & Tianrui Wang & Ionuc{t} Florescu, 2020. "Is Image Encoding Beneficial for Deep Learning in Finance? An Analysis of Image Encoding Methods for the Application of Convolutional Neural Networks in Finance," Papers 2010.08698, arXiv.org.
• Aref Mahdavi Ardekani, 2020. "Liquidity, Interbank Network Topology and Bank Capital," Université Paris1 Panthéon-Sorbonne (Post-Print and Working Papers) halshs-02967226, HAL.
• Zubov Sergey, 2020. "Russia’s banking sector in 2019," Published Papers ppaper-2020-1042, Gaidar Institute for Economic Policy, revised 2020.