Report NEP-ACC-2021-08-16

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:

• International Monetary Fund, 2021. "Republic of Estonia: Technical Assistance Report-Fiscal Transparency Evaluation," IMF Staff Country Reports 2021/179, International Monetary Fund.
• Manon Francois, 2021. "Profit Shifting and Equilibrium Principles of International Taxation," CESifo Working Paper Series 9211, CESifo.
• Zadia M. Feliciano & Meng-Ting Chen, 2021. "Intangible Assets, Corporate Taxes and the Relocation of Pharmaceutical Establishments: The case of Puerto Rico," NBER Working Papers 29107, National Bureau of Economic Research, Inc.
• International Monetary Fund, 2021. "Maldives: Technical Assistance Report-Fiscal Transparency Evaluation," IMF Staff Country Reports 2021/166, International Monetary Fund.
• Matthew Hoops & Robert J. Kurtzman, 2021. "Accounting for COVID-19 Related Funding, Credit, Liquidity, and Loan Facilities in the Financial Accounts of the United States," FEDS Notes 2021-07-30-1, Board of Governors of the Federal Reserve System (U.S.).
• Tommaso Perez & Francesco Potente & Andrea Carboni & Alberto Di Iorio & Jacopo Raponi, 2021. "The impact of complex financial instruments on banks’ vulnerability: empirical evidence on SSM banks," Questioni di Economia e Finanza (Occasional Papers) 633, Bank of Italy, Economic Research and International Relations Area.
• Gian Paolo Clemente & Francesco Della Corte & Nino Savelli, 2021. "A bridge between Local GAAP and Solvency II frameworks to quantify Capital Requirement for demographic risk," Papers 2107.10891, arXiv.org.
• Yulianti Abbas & Christine Tjen & Panggah Tri Wicaksono, 2021. "Tax Education and Tax Awareness: An Analysis on Indonesian Tax Education Program," LPEM FEBUI Working Papers 202160, LPEM, Faculty of Economics and Business, University of Indonesia, revised 2021.
• Kline, Patrick & Rose, Evan K. & Walters, Christopher R., 2021. "Systemic Discrimination among Large U.S. Employers," IZA Discussion Papers 14634, Institute of Labor Economics (IZA).
• Eyring, Henry & Ferguson, Patrick J. & Koppers, Sebastian, 2021. "Less information, more comparison, and better performance: evidence from a field experiment," LSE Research Online Documents on Economics 111032, London School of Economics and Political Science, LSE Library.