Report NEP-ACC-2023-12-04

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:

• Felix Hugger & Ana Cinta González Cabral & Pierce O’Reilly, 2023. "Effective tax rates of MNEs: New evidence on global low-taxed profit," OECD Taxation Working Papers 67, OECD Publishing.
• Carl White, 2022. "Fed Launches Second Tool to Help Community Banks Meet Accounting Standard," On the Economy 94561, Federal Reserve Bank of St. Louis.
• Astrid Rudyanto, 2023. "Multiple Blockholders, Audit Committee's Power and Earnings Management: Evidence from Indonesia," GATR Journals jfbr216, Global Academy of Training and Research (GATR) Enterprise.
• Marius Brülhart & Marko Koethenbuerger & Matthias Krapf & Raphael Parchet & Kurt Schmidheiny & David Staubli, 2023. "Competition, Harmonization and Redistribution: Corporate Taxes in Switzerland," NBER Working Papers 31830, National Bureau of Economic Research, Inc.
• José Maria Pires & Stephen Howlin & Mr. Frank van Brunschot, 2023. "How to Implement Electronic Fiscal Reporting (Fiscalization)," IMF Fiscal Affairs Department 2023/003, International Monetary Fund.
• Jesse LaBelle & Ana Maria Santacreu, 2022. "Transfer Pricing of Intangible Assets: Evidence from Patent Data," On the Economy 94643, Federal Reserve Bank of St. Louis.
• Brendan K. Beare & Alexis Akira Toda, 2023. "Optimal taxation and the Domar-Musgrave effect," Working Papers 2023-06, University of Sydney, School of Economics.
• Kristopher Gerardi & Michelle Lowry & Carola Schenone, 2023. "A Critical Review of the Common Ownership Literature," FRB Atlanta Working Paper 2023-17, Federal Reserve Bank of Atlanta.
• Sendel-Müller, Markus, 2023. "IFRS 16 Leasingbilanzierung: Die möglichen Auswirkungen der Leasingbilanzierung nach IFRS auf die Arbeit des Aufsichtsrats," Mitbestimmungspraxis 56, Hans Böckler Foundation, Institute for Codetermination and Corporate Governance (I.M.U.).
• Joseph G. Haubrich, 2023. "Federal Reserve Balance-Sheet Policy in an Ample Reserves Framework: An Inventory Approach," Working Papers 23-25, Federal Reserve Bank of Cleveland.