Report NEP-ACC-2022-01-10

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:

• Matthias Kasper & James Alm, 2021. "Does the “bomb crater” effect really exist? Evidence from the laboratory," Working Papers 2118, Tulane University, Department of Economics.
• Bert Loudis & Sasha Pechenik & Ben Ranish & Cindy M. Vojtech & Helen Xu, 2021. "New Accounting Framework Faces Its First Test: CECL During the Pandemic," FEDS Notes 2021-12-03-1, Board of Governors of the Federal Reserve System (U.S.).
• Ms. Ruo Chen, 2021. "A Balance-Sheet Analysis of the Dutch Economy," IMF Working Papers 2021/255, International Monetary Fund.
• Mr. Shafik Hebous & Mr. Michael Keen, 2021. "Pareto-Improving Minimum Corporate Taxation," IMF Working Papers 2021/250, International Monetary Fund.
• Wei Cui & Jeffrey Hicks & Jing Xing, 2021. "Cash on the Table? Imperfect Take-up of Tax Incentives and Firm Investment Behavior," CESifo Working Paper Series 9413, CESifo.
• Kapons, Martin, 2021. "Essays on capital markets research in accounting," Other publications TiSEM 800d189b-8628-448a-9d6f-5, Tilburg University, School of Economics and Management.
• Congressional Budget Office, 2021. "How Specifications of the Reference Tax System Affect CBO’s Estimates of Tax Expenditures," Reports 57543, Congressional Budget Office.
• Advani, Arun, 2021. "The taxation of capital gains: principles, practice, and directions for reform," CAGE Online Working Paper Series 589, Competitive Advantage in the Global Economy (CAGE).
• Clément Lenoble, 2021. "Before the “Inner Worldly Asceticism” : ecclesiastical accounting, government and economic rationality (13th-15th centuries) [Antes del ascetismo intramundano : contabilidades eclesiásticas, gobier," Post-Print halshs-03438318, HAL.
• Henselmann, Klaus, 2021. "The Fourth Accounting Directive and Member State Options for Single Accounts," EconStor Preprints 248387, ZBW - Leibniz Information Centre for Economics.
• Li, Boyao, 2021. "Bank equity, interest payments, and credit creation under Basel III regulations," MPRA Paper 111269, University Library of Munich, Germany.