Report NEP-ACC-2021-05-31

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:

• Muhammad Farooq Ahmad & Oskar Kowalewski, 2021. "Board Reforms and Innovation," Working Papers 2021-ACF-03, IESEG School of Management.
• Stantcheva, Stefanie & Al-Karablieh, Yazan & Koumanakos, Evangelos, 2020. "Clearing the Bar: Improving Tax Compliance for Small Firms through Target Setting," CEPR Discussion Papers 15215, C.E.P.R. Discussion Papers.
• Hale, Galina & Juvenal, Luciana, 2020. "External Balance Sheets and the COVID-19 Crisis," CEPR Discussion Papers 15170, C.E.P.R. Discussion Papers.
• Martin, Julien & Toubal, Farid, 2020. "Corporate tax avoidance and sales: micro evidence and aggregate implications," CEPR Discussion Papers 15060, C.E.P.R. Discussion Papers.
• Stephen Broadberry, 2021. "Accounting for the Great Divergence: Recent findings from historical national accounting," Oxford Economic and Social History Working Papers _187, University of Oxford, Department of Economics.
• Thomas von Brasch & Ivan Frankovic & Eero Tölö, 2021. "Corporate taxes, investment and the self-financing rate. The effect of location decisions and exports," Discussion Papers 955, Statistics Norway, Research Department.
• Javier Garcia-Bernardo & Petr Jansky, 2021. "Profit Shifting of Multinational Corporations Worldwide," Working Papers IES 2021/14, Charles University Prague, Faculty of Social Sciences, Institute of Economic Studies.
• Zinsou Daniel Nakou & Serge Francis Simen, 2021. "Governance, A Lever For The Performance Of Beninese Public Enterprises [La Gouvernance, Levier De La Performance Des Entreprises Publiques Béninoises]," Post-Print hal-03231344, HAL.