Report NEP-ACC-2024-12-09

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:

• Thomadakis, Apostolos, 2023. "EU Corporate taxation in the digital era: The road to a new international order," CEPS Papers 40760, Centre for European Policy Studies.
• Buchak, Greg & Matvos, Gregor & Piskorski, Tomasz & Seru, Amit, 2024. "The Secular Decline of Bank Balance Sheet Lending," Research Papers 4181, Stanford University, Graduate School of Business.
• Amina Ebrahim & Sebastián Castillo & Vincent Leyaro & Ezekiel Swema & Oswald Haule & Massaga Fimbo & Ephraim Mdee, 2024. "Estimating the value-added tax gap in Tanzania: A study of small, medium, and micro enterprises," WIDER Working Paper Series wp-2024-66, World Institute for Development Economic Research (UNU-WIDER).
• Hess, Ryan & Black, Emily & Javed, Zaynah & Hennessy, Jonathan & Lester, Rebecca & Goldin, Jacob & Ho, Daniel E. & Portz, Annette, 2024. "The Spiderweb of Partnership Tax Structures," Research Papers 4219, Stanford University, Graduate School of Business.
• Cowx, Mary & Lester, Rebecca & Nessa, Michelle, 2024. "The Consequences of Limiting the Tax Deductibility of R&D," Research Papers 4192, Stanford University, Graduate School of Business.
• Kluth, Guido, 2024. "Accountants, het zijn soms net mensen," Other publications TiSEM 0487cef8-9723-4ac6-bef6-f, Tilburg University, School of Economics and Management.
• Barak, Ronen E. & Aharon, Itzhak & Hatzor, Limor, 2023. "A Cross-Modality Anchoring Bias as a Possible Cognitive Explanation for the Discretionary Accruals Anomaly," EconStor Preprints 306142, ZBW - Leibniz Information Centre for Economics.
• Selin, Håkan, 2024. "Taxing dividends in a dual income tax system - The Nordic experience with the income splitting rules," Working Paper Series 2024:20, IFAU - Institute for Evaluation of Labour Market and Education Policy.
• Granja, Joao & Jiang, Erica Xuewei & Matvos, Gregor & Piskorski, Tomasz & Seru, Amit, 2024. "Book Value Risk Management of Banks: Limited Hedging, HTM Accounting, and Rising Interest Rates," Research Papers 4182, Stanford University, Graduate School of Business.
• Koeniger, Winfried & Kress, Peter, 2024. "The Effect of Unconventional Fiscal Policy on Consumption – New Evidence Based on Transactional Data," IZA Discussion Papers 17412, Institute of Labor Economics (IZA).
• Taoufik Anni & Botaina Mjidila & Mohamed Akhlafou, 2024. "The Evolution of the Role of Management Control in HR Strategy: Social Management Control in Companies in Quebec L'Évolution du Rôle du Contrôle de Gestion dans la Stratégie RH : Contrôle de Gestion S," Post-Print hal-04754921, HAL.