Report NEP-ACC-2024-01-08

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:

• Koerniawan, Koenta Adji, 2023. "Peningkatan Kompetensi Emkm Dan Bumdes: Pelatihan Dan Pendampingan Akuntansi Keuangan Di Wilayah Ciganitri, Kabupaten Bandung," OSF Preprints p8fna, Center for Open Science.
• Phu Dao-Le Flécher & Eric Paget-Blanc, 2024. "Provisioning using the expected credit loss (ECL) approach and reducing procyclicality: implementation of IFRS 9 and US GAAP ASC 326 in the Covid-19 crisis [Provisionnement par l’approche des perte," Post-Print hal-04302172, HAL.
• Yulia Altukhova-Nys & Julie Chassagne & Phu Dao-Le Flécher, 2023. "Integration of sustainability issues into university training courses for accounting professionals in France [Intégration des enjeux de durabilité dans les cursus de formations universitaires des p," Post-Print hal-04301717, HAL.
• James R. Hines Jr., 2023. "Evaluating Tax Harmonization," NBER Working Papers 31900, National Bureau of Economic Research, Inc.
• Paul Heilporn, 2023. "Scattered Remains of a Paperwork Empire. An Overview of Fiscal Documentation in Roman Egypt [Les débris infinis d’un empire paperassier. Petit tour d’horizon de la documentation fiscale de l’Égypte," Post-Print hal-04308366, HAL.
• Dhammika Dharmapala, 2023. "The Consequences of the 2017 US International Tax Reform: A Survey of the Evidence," CESifo Working Paper Series 10802, CESifo.
• Gromov, Vladimir (Громов, Владимир), 2022. "Russian Practice of Implementing a Single Tax Account for Individuals and Corporations [Российский Опыт Внедрения Единого Налогового Счета Для Физических Лиц И Бизнеса]," Working Papers w20220287, Russian Presidential Academy of National Economy and Public Administration.
• Mikes, Anette & Power, Michael, 2023. "How culture displaced structural reform: problem definition, marketization, and neoliberal myths in bank regulation," LSE Research Online Documents on Economics 120300, London School of Economics and Political Science, LSE Library.
• Diego Nicolau Rodriguez & Cláudio Tavares de Alencar, 2023. "Como a metodologia PoC de contabilidade de empresas de Real Estate influenciou o mercado, o valuation e as análises do setor," LARES lares-2023-4dqc, Latin American Real Estate Society (LARES).
• Katy Bergstrom & William Dodds, 2023. "A General Theory of Inverse Welfare Functions," Working Papers 2308, Tulane University, Department of Economics.
• Koerniawan, Koenta Adji & Afifah, Nunuy Nur & Sueb, Memed & Suprijadi, Jadi, 2022. "Fraud Deterrence: The Management’s Intention In Using FCP," OSF Preprints 7nby6, Center for Open Science.