Report NEP-ACC-2021-03-22

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:

• Friedrich, Christian, 2021. "Corporate Misconduct and the Impact of Market Forces, Regulatory Change, and Auditor-Provided Services," Publications of Darmstadt Technical University, Institute for Business Studies (BWL) 125601, Darmstadt Technical University, Department of Business Administration, Economics and Law, Institute for Business Studies (BWL).
• Bührle, Anna Theresa, 2021. "Do tax loss restrictions distort venture capital funding of start-ups?," ZEW Discussion Papers 21-008, ZEW - Leibniz Centre for European Economic Research.
• Robin Boadway & Kevin Spiritus, 2021. "Optimal Taxation of Normal and Excess Returns to Risky Assets," Tinbergen Institute Discussion Papers 21-025/VI, Tinbergen Institute.
• WASHIMI Kazuaki, 2021. "Venture Capital and Startup Innovation --Big Data Analysis of Patent Data--," Bank of Japan Research Papers 21-03-12, Bank of Japan.
• Olivier J Blanchard & Alvaro Leandro & Jeromin Zettelmeyer, 2021. "Redesigning EU fiscal rules: From rules to standards," Working Paper Series WP21-1, Peterson Institute for International Economics.
• Manthei, Kathrin & Sliwka, Dirk & Vogelsang, Timo, 2021. "Information Provision, Incentives, and Attention: A Field Experiment on Facilitating and Influencing Managers' Decisions," IZA Discussion Papers 14199, Institute of Labor Economics (IZA).
• Pablo Hernández de Cos, 2021. "The independence of economic authorities and supervisors. The case of the Banco de España. Testimony by the Governor of the Banco de España before the Audit Committee on Democratic Quality / Congress ," Occasional Papers 2105, Banco de España.