Report NEP-ACC-2021-02-15

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:

• Advani, Arun, 2020. "Who does and doesn’t pay taxes?," CAGE Online Working Paper Series 530, Competitive Advantage in the Global Economy (CAGE).
• Michael Kogler, 2021. "Profit Taxation and Bank Risk Taking," CESifo Working Paper Series 8830, CESifo.
• Jean-Marie Peretti, 2020. "La présentation des politiques « diversité et inclusion » des entreprises à travers leurs déclarations de performance extra-financière (DPEF)," Post-Print hal-03084131, HAL.
• Aref Mahdavi Ardekani, 2020. "Liquidity, Interbank Network Topology and Bank Capital," Documents de travail du Centre d'Economie de la Sorbonne 20022r, Université Panthéon-Sorbonne (Paris 1), Centre d'Economie de la Sorbonne, revised Dec 2020.
• Caio Ferreira & Nigel Jenkinson & Christopher Wilson, 2019. "From Basel I to Basel III: Sequencing Implementation in Developing Economies," IMF Working Papers 2019/127, International Monetary Fund.
• Eric Bond & Thomas A. Gresik, 2021. "On the Incentive Compatibility of Universal Adoption of Destination-Based Cash Flow Taxation," CESifo Working Paper Series 8836, CESifo.
• Otto Konstandatos, 2020. "Fair-value Analytical Valuation of Reset Executive Stock Options Consistent with IFRS9 Requirements," Research Paper Series 418, Quantitative Finance Research Centre, University of Technology, Sydney.