Report NEP-ACC-2023-07-31

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:

• Halim, Kusuma Indawati, 2022. "Audit Committee, Accounting Conservatism, Leverage, Earnings Growth, dan Earnings Quality," OSF Preprints mty7u, Center for Open Science.
• Pascal Alphonse, 2023. "Analyse fondamentale, comptabilité et efficience du marché boursier," Working Papers hal-04138252, HAL.
• maulidya, Salsabila & N, Adam Nurdin & rohmadani, Fitriatul & Pandin, Maria Yovita R, 2023. "The Role Of Digital Accountant 5.0 Towards The Accountant Profession," OSF Preprints 4mskj, Center for Open Science.
• Pascal Alphonse, 2023. "XBRL, un nouveau standard de communication financière," Working Papers hal-04138189, HAL.
• Eichfelder, Sebastian & Knaisch, Jonas & Schneider, Kerstin, 2023. "How does bonus depreciation affect real investment? Effect size, asset structure, and tax planning," arqus Discussion Papers in Quantitative Tax Research 278, arqus - Arbeitskreis Quantitative Steuerlehre.
• Georgieva, Daniela & Mitkova, Milena, 2022. "Изследване На Същността На Счетоводните Дейности В Контекста На Защитата На Лични Данни [A study of accounting activities in the context of personal data protection]," MPRA Paper 117777, University Library of Munich, Germany, revised 2022.
• , Wartoyo, 2023. "Analisis Perlakuan Akuntansi Istishna’ dalam Produk Pembiayaan KPR BTN Indent iB pada Bank Tabungan Negara Kantor Cabang Syariah Cirebon," OSF Preprints fju8p, Center for Open Science.