Report NEP-ACC-2020-12-14

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:

• Müller, Raphael & Spengel, Christoph & Vay, Heiko, 2020. "On the determinants and effects of corporate tax transparency: Review of an emerging literature," ZEW Discussion Papers 20-063, ZEW - Leibniz Centre for European Economic Research.
• Aránzazu Guillán Montero & David Le Blanc, 2019. "The role of external audits in enhancing transparency and accountability for the Sustainable Development Goals," Working Papers 157, United Nations, Department of Economics and Social Affairs.
• Lorie Logan, 2020. "A Return to Operating with Abundant Reserves," Speech 89102, Federal Reserve Bank of New York.
• De Koning, Kees, 2020. "U.S. Households' Balance Sheet and the link to economic policies," MPRA Paper 104369, University Library of Munich, Germany.
• Poukens, Johan, 2020. "Disclosure and publication of information on the governance and ownership of joint-stock corporations in Europe (19th-early 20th centuries)," IBF Paper Series 05-20, IBF – Institut für Bank- und Finanzgeschichte / Institute for Banking and Financial History, Frankfurt am Main.
• Keishi Fujiyama, 2020. "Incorporating Piecewi se-linear Variables into an Empirical Model of Non-current Asset Impairment Timeliness," Discussion Paper Series DP2020-31, Research Institute for Economics & Business Administration, Kobe University, revised Oct 2021.
• Alexis Derviz, 2020. "Sovereign Capital, External Balance, and the Investment-Based Balassa-Samuelson Effect in a Global Dynamic Equilibrium," Working Papers 2020/4, Czech National Bank.