Report NEP-ACC-2023-08-21

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:

• Ana Cinta González Cabral & Tibor Hanappi & Silvia Appelt & Fernando Galindo-Rueda & Pierce O’Reilly, 2023. "Effective tax rates for R&D intangibles," OECD Taxation Working Papers 63, OECD Publishing.
• Francesco Giovannini & Antonio Schifino, 2023. "Evidence on IFRS 9 implementation from a sample of Italian banks and other financial intermediaries," Questioni di Economia e Finanza (Occasional Papers) 784, Bank of Italy, Economic Research and International Relations Area.
• Jeffrey L. Hoopes & Leslie Robinson & Joel Slemrod, 2023. "Corporate Tax Disclosure," NBER Working Papers 31467, National Bureau of Economic Research, Inc.
• Tibor Hanappi & David Whyman, 2023. "Tax and Investment by Multinational Enterprises," OECD Taxation Working Papers 64, OECD Publishing.
• Hacker, Bernd, 2023. "Will ChatGPT revolutionize accounting? The benefits of Artificial Intelligence (AI) in accounting [Analysis of the significance of employer branding in generations Y and Z]," Rosenheim Papers in Applied Economics and Business Sciences 6/2023, Rosenheim Technical University of Applied Sciences.
• Mandag, Herny Ria, 2023. "The Role of Digital Accounting And Quality of Accounting Information on Trust in E-Commerce Companies," OSF Preprints ky7rh, Center for Open Science.
• International Monetary Fund, 2023. "South Africa: Technical Assistance Report—Monetary and Financial Statistics (Duty Station-based) Mission (August 10–23, 2022); IMF Country Report No. 23/263," IMF Staff Country Reports 2023/263, International Monetary Fund.
• Geoffroy Enjolras & Yann Desjeux & Philippe Jeanneaux & Laure Latruffe, 2023. "Determining farm value: A survey of French practices [Déterminer la valeur des exploitations agricoles : une enquête sur les pratiques françaises]," Post-Print hal-04152201, HAL.
• Item repec:idq:ictduk:18063 is not listed on IDEAS anymore

• Greg Buchak & Gregor Matvos & Tomasz Piskorski & Amit Seru, 2023. "Aggregate Lending and Modern Financial Intermediation: Why Bank Balance Sheet Models are Miscalibrated," NBER Working Papers 31484, National Bureau of Economic Research, Inc.