Report NEP-ACC-2021-02-08

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:

• Mayang Sekar Pembayun Khamisan, 2020. "Financial Distress, Tax Loss Carried Forward, Corporate Governance and Tax Avoidance," GATR Journals afr190, Global Academy of Training and Research (GATR) Enterprise.
• C. Feger & Laurent Mermet, 2021. "Advances in accounting for biodiversity and ecosystems: a typology focusing upon the environmental results imperative [Innovations comptables pour la biodiversité et les écosystèmes : une typologie," Post-Print hal-02549016, HAL.
• Sebastian Beer & Matthias Kasper & Erich Kirchler & Brian Erard, 2019. "Do Audits Deter or Provoke Future Tax Noncompliance? Evidence on Self-employed Taxpayers," IMF Working Papers 2019/223, International Monetary Fund.
• International Monetary Fund, 2018. "Thailand: Technical Assistance Report-Government Finance Statistics," IMF Staff Country Reports 2018/351, International Monetary Fund.
• International Monetary Fund, 2018. "Republic of Poland: Technical Assistance Report-Revenue Administration Gap Analysis Program—The Value-Added Tax Gap," IMF Staff Country Reports 2018/357, International Monetary Fund.
• Ruud A. de Mooij & Ms. Li Liu & Dinar Prihardini, 2019. "An Assessment of Global Formula Apportionment," IMF Working Papers 2019/213, International Monetary Fund.
• Marília Pinheiro Ohlson & Gerlando Augusto Sampaio Franco de Lima & Tony Takeda, 2021. "Deposit insurance and brokerage firms: impacts on the market discipline of the Brazilian banking industry," Working Papers Series 542, Central Bank of Brazil, Research Department.
• Ho Fai Chan & Uwe Dulleck & Jonas Fooken & Naomi Moy & Benno Torgler, 2021. "Cash and the Hidden Economy: Laboratory and Artefactual Field Experimental Evidence on Fighting Tax Evasion in Small Business Transactions," CREMA Working Paper Series 2021-01, Center for Research in Economics, Management and the Arts (CREMA).
• Abuselidze, George, 2020. "Optimality of tax policy on the basis of comparative analysis of income taxation," MPRA Paper 104591, University Library of Munich, Germany.
• Mr. Matthieu Bellon & Jillie Chang & Ms. Era Dabla-Norris & Salma Khalid & Frederico Lima & Enrique Rojas & Pilar Villena, 2019. "Digitalization to Improve Tax Compliance: Evidence from VAT e-Invoicing in Peru," IMF Working Papers 2019/231, International Monetary Fund.
• Ozili, Peterson K, 2021. "Accounting and financial reporting during a pandemic," MPRA Paper 105183, University Library of Munich, Germany.
• Atanasov, Atanas & Marinova, Rumyana, 2020. "Интегрираното Отчитане Като Инструмент За Комуникиране На Корпоративна Информация В Условията На Covid-19 [Integrated reporting as a tool for communication of corporate information in the COVID-19 ," MPRA Paper 105256, University Library of Munich, Germany.
• Yugo Koshima, 2019. "Japan's Public Sector Balance Sheet," IMF Working Papers 2019/212, International Monetary Fund.
• Rita Bessone Basto & Ana Martins & Guida Nogueira, 2021. "The Impact of R&D tax incentives in Portugal," GEE Papers 0158, Gabinete de Estratégia e Estudos, Ministério da Economia, revised Jan 2021.
• International Monetary Fund, 2018. "Botswana: Technical Assistance Report-Government Finance Statistics," IMF Staff Country Reports 2018/348, International Monetary Fund.
• Maman Tachiwou Aboudou & Essonam Magnangou, 2020. "The independence of the auditor as a determinant of the quality of financial information: a perception by listeners of the Togolese context [L’indépendance de l’auditeur comme déterminant de la qua," Post-Print halshs-03029792, HAL.
• Mr. Diego A. Cerdeiro & Andras Komaromi, 2019. "Financial Openness and Capital Inflows to Emerging Markets: In Search of Robust Evidence," IMF Working Papers 2019/194, International Monetary Fund.
• International Monetary Fund, 2021. "Arab Republic of Egypt: First Review Under the Stand-By Arrangement and Monetary Policy Consultation-Press Release; Staff Report; and Statement by the Executive Director for the Arab Republic of Egypt," IMF Staff Country Reports 2021/007, International Monetary Fund.