Report NEP-ACC-2023-12-11

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:

• Albersmann, Benjamin T. & Quick, Reiner, 2023. "The Impact of Audit Quality Indicators on the Timeliness of Goodwill Impairments: Evidence from the German Setting," Publications of Darmstadt Technical University, Institute for Business Studies (BWL) 141253, Darmstadt Technical University, Department of Business Administration, Economics and Law, Institute for Business Studies (BWL).
• International Monetary Fund, 2023. "Seychelles: Technical Assistance Report-Stress Testing the Central Bank Balance Sheet," IMF Staff Country Reports 2023/363, International Monetary Fund.
• Véronique Blum & Charlotte Krychowski, 2023. "Capturing risks in accounting, the case of extractive industries [La prise en compte du risque en comptabilité, le cas des industries extractives]," Post-Print hal-04280973, HAL.
• Corti Paul Lakuma & Rehema Kahunde, 2023. "Global minimum corporate income tax: Challenges and prospects for Uganda," WIDER Working Paper Series wp-2023-137, World Institute for Development Economic Research (UNU-WIDER).
• Pessino, Carola & Rasteletti, Alejandro & Artana, Daniel & Lustig, Nora, 2023. "Distributional effects of taxation in Latin America," LSE Research Online Documents on Economics 120697, London School of Economics and Political Science, LSE Library.
• Nicholas Musoke & Tereza Palanská & Caroline Schimanski, 2023. "Did Uganda's corporate tax incentives benefit the Ugandan economy or only the firms?," WIDER Working Paper Series wp-2023-133, World Institute for Development Economic Research (UNU-WIDER).
• Oecd, 2023. "Income-based tax relief for R&D and innovation: An integrated view," OECD Science, Technology and Industry Policy Papers 161, OECD Publishing.
• William R. Emmons, 2022. "Have Fed Asset Purchases Reshaped Bank Balance Sheets? Part 2," On the Economy 94072, Federal Reserve Bank of St. Louis.
• Christopher J. Gust & Kyungmin Kim & Romina Ruprecht, 2023. "The Effects of CBDC on the Federal Reserve's Balance Sheet," Finance and Economics Discussion Series 2023-068, Board of Governors of the Federal Reserve System (U.S.).
• Ahçi, Mustafa, 2023. "Essays on corporate disclosures, innovation, and investments," Other publications TiSEM 0dddb5f7-17e1-41ba-97da-0, Tilburg University, School of Economics and Management.
• Alstadsæter, Annette & Casi, Elisa & Miethe, Jakob & Stage, Barbara M. B., 2023. "Lost in Information: National Implementation of Global Tax Agreements," Discussion Papers 2023/22, Norwegian School of Economics, Department of Business and Management Science, revised 27 Sep 2024.
• Thereza Balliester Reis & Vincent Mugo Kamau, 2023. "Are low-income workers financially irresponsible? An analysis of financial and accounting practices in Nairobi," Working Papers 260, Department of Economics, SOAS University of London, UK.
• Niklas Potrafke, 2023. "The Economic Consequences of Fiscal Rules," CESifo Working Paper Series 10765, CESifo.