Report NEP-ACC-2023-02-27

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:

• Kondoh, Haruo & Ogawa, Akinobu, 2023. "Do Accrual-based Financial Statements Improve Local Public Sector Efficiency? Evidence from Japan," MPRA Paper 116193, University Library of Munich, Germany.
• Mr. Shafik Hebous & Dinar Prihardini & Nate Vernon-Lin, 2022. "Excess Profit Taxes: Historical Perspective and Contemporary Relevance," IMF Working Papers 2022/187, International Monetary Fund.
• Bischof, Jannis & Haselmann, Rainer & Kohl, Frederik & Schlueter, Oliver, 2022. "Limitations of implementing an expected credit loss model," LawFin Working Paper Series 48, Goethe University, Center for Advanced Studies on the Foundations of Law and Finance (LawFin).
• Campos Vázquez, Raymundo Miguel, 2022. "Measurement of tax expenditures in Latin America," Documentos de Proyectos 48526, Naciones Unidas Comisión Económica para América Latina y el Caribe (CEPAL).
• Aliyu Muhammad Nasir, 2022. "Nexus among Corporate Governance, Intellectual Capital Disclosure and Firm Performance," GATR Journals afr219, Global Academy of Training and Research (GATR) Enterprise.
• Chiara Bellucci & Silvia Carta & Sara De Tollis & Federica Di Giacomo & Marco Manzo & Daniela Bucci & Donato Curto & Fabrizio De Grandis & Francesca Sica, 2023. "A Corporate Income Tax Microsimulation Model for Italy," Working Papers wp2023-17, Ministry of Economy and Finance, Department of Finance.
• Gebreel, Alia Youssef, 2023. "Requirements to Join the International Federation of Accountants," OSF Preprints bawzn, Center for Open Science.