Report NEP-ACC-2021-03-29

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:

• Pierre-Emmanuel Thérond, 2020. "IFRS 17 : The level of aggregation in the accounting representation of the insurance business [IFRS 17 : le niveau d'agrégation dans la représentation comptable de l'assurance]," Working Papers hal-02965146, HAL.
• Nico Alexander, 2021. "Corporate Governance and Earnings Management: Empirical Evidence of the Distress and Non-Distress Companies," GATR Journals afr195, Global Academy of Training and Research (GATR) Enterprise.
• Xu, Feng C., 2021. "The Influence of IFRS Adoption," OSF Preprints drxue, Center for Open Science.
• Fructuoso Borrallo & Susana Párraga-Rodríguez & Javier J. Pérez, 2021. "Taxation challenges of population ageing: comparative evidence from the European Union, the United States and Japan," Occasional Papers 2102, Banco de España.
• Zainab Aman, 2021. "The Moderating Effect of Board Independence on the Relationship between Family Ownership and Corporate Sustainability Reporting In Malaysia," GATR Journals afr196, Global Academy of Training and Research (GATR) Enterprise.
• Andalia, 2021. "Analysis of Factors Affecting Fraudulent Financial Reporting with Independent Commissioners as Moderation Variable," GATR Journals afr193, Global Academy of Training and Research (GATR) Enterprise.
• Francesco Cusano & Giuseppe Marinelli & Stefano Piermattei, 2021. "Learning from revisions: a tool for detecting potential errors in banks' balance sheet statistical reporting," Questioni di Economia e Finanza (Occasional Papers) 611, Bank of Italy, Economic Research and International Relations Area.
• , Sukriyadi, 2021. "Analisis Faktor-Faktor Yang Berpengaruh Terhadap Keterandalan Dan Ketepatwaktuan Pelaporan Keuangan Berbasis Akrual Pada Pemda Kkt," Thesis Commons 3qnau, Center for Open Science.
• Martina Fraschini & Luciano Somoza & Tammaro Terracciano, 2021. "Central Bank Digital Currency and Balance Sheet Policy," Swiss Finance Institute Research Paper Series 21-25, Swiss Finance Institute.