Report NEP-ACC-2004-12-12

This is the archive for NEP-ACC, a report on new working papers in the area of Accounting and Auditing. Bernardo Bátiz-Lazo 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:

• Item repec:dgr:kubtil:2004014 is not listed on IDEAS anymore

• Item repec:dgr:kubtil:2004013 is not listed on IDEAS anymore

• Xavier Freixas & Dimitrios P. Tsomocos, 2004. "Book vs. fair value accounting in banking and intertemporal smoothing," Economics Working Papers 771, Department of Economics and Business, Universitat Pompeu Fabra.
• David Hirshleifer & KEWEI HOU & Siew Hong Teoh & YINGLEI ZHANG, 2004. "Do Investors Overvalue Firms With Bloated Balance Sheets?," Finance 0412001, University Library of Munich, Germany.
• Item repec:dgr:rugsom:04d24 is not listed on IDEAS anymore

• Item repec:dgr:kubtil:2004015 is not listed on IDEAS anymore

• Christopher Nobes & Ester Oliveras & Xavier Puig, 2004. "The changing relationship between tax and financial reporting in Spain," Economics Working Papers 782, Department of Economics and Business, Universitat Pompeu Fabra.
• Paola Ferretti, 2004. "Environmental management: analytical approximate solutions to the problem of detecting optimal random audit schemes," Game Theory and Information 0411010, University Library of Munich, Germany.
• David Hirshleifer & SONYA SEONGYEON LIM & Siew Hong Teoh, 2004. "Disclosure to an Audience with Limited Attention," Game Theory and Information 0412002, University Library of Munich, Germany.
• Stanley C. W. Salvary, 2004. "The Quantity Theory Of Money And Financial Accounting," Macroeconomics 0412003, University Library of Munich, Germany.
• Patricia J. Hughes & Eduardo S. Schwartz & Anjan V. Thakor, 2004. "Continuous Signaling Within Partitions: Capital Structure and the FIFO/LIFO Choice," Finance 0411054, University Library of Munich, Germany.
• Richard M. bird, 2003. "Taxation in Latin America: Reflections on Sustainability and the Balance between Equity and Efficiency," International Tax Program Papers 0306, International Tax Program, Institute for International Business, Joseph L. Rotman School of Management, University of Toronto.
• MING DONG & David Hirshleifer & SCOTT RICHARSON & Siew Hong Teoh, 2004. "Does Investor Misvaluation Drive the Takeover Market?," Finance 0412002, University Library of Munich, Germany.
• Satish Chand, 2002. "International tax abitrage via corporate income splitting," International and Development Economics Working Papers idec02-1, International and Development Economics.
• Item repec:dgr:uvatin:20040130 is not listed on IDEAS anymore

• Ming Dong & Chris Robinson & Chris Veld, 2004. "Why Individual Investors Want Dividends," Finance 0412009, University Library of Munich, Germany.
• John Joseph Wallis, 2004. "The Concept of Systematic Corruption in American Political and Economic History," NBER Working Papers 10952, National Bureau of Economic Research, Inc.
• Benito Arruñada & Manuel González & Alberto Fernández, 2004. "Determinants of organizational form: Transaction costs and institutions in the European trucking industry," Economics Working Papers 767, Department of Economics and Business, Universitat Pompeu Fabra.
• JS Armstrong & Fred Collopy, 2004. "Effects of Objectives and Information on Managerial Decisions and Profitability," General Economics and Teaching 0412014, University Library of Munich, Germany.
• JS Armstrong & Roderick J. Brodie, 2004. "Effects of Portfolio Planning Methods on Decision Making: Experimental Results," General Economics and Teaching 0412016, University Library of Munich, Germany.
• Jack M. Mintz, 2003. "Taxing Financial Activity," International Tax Program Papers 0305, International Tax Program, Institute for International Business, Joseph L. Rotman School of Management, University of Toronto.
• Richard M. Bird & Sally Wallace, 2003. "Is It Really so Hard to Tax the Hard-to-Tax? The Context and Role of Presumptive Taxes," International Tax Program Papers 0307, International Tax Program, Institute for International Business, Joseph L. Rotman School of Management, University of Toronto.
• Richard M. Bird & Enid Slack, 2004. "Fiscal Aspects of Metropolitan Governance," International Tax Program Papers 0401, International Tax Program, Institute for International Business, Joseph L. Rotman School of Management, University of Toronto.
• Puja Guha & Shivani Daga & Richa Gulati & Ganita Bhupal & Hena Oak, 2004. "International Financial Markets Integration or Segmentation: A Case Study of Equity Markets," Finance 0412013, University Library of Munich, Germany.
• Rama Prasad Kanungo, 2004. "Security Analysts and Market Reaction:Caveat for Monitoring," Finance 0411039, University Library of Munich, Germany.
• Nirvikar Singh, 2004. "Information Technology and India’s Economic Development," Development and Comp Systems 0412007, University Library of Munich, Germany.
• Randall Morck, 2004. "How to Eliminate Pyramidal Business Groups - The Double Taxation of Inter-Corporate Dividends and Other Incisive Uses of Tax Policy," NBER Working Papers 10944, National Bureau of Economic Research, Inc.
• Eswar S. Prasad & Kenneth S. Rogoff & Shang-Jin Wei & M. Ayhan Kose, 2004. "Financial Globalization, Growth and Volatility in Developing Countries," NBER Working Papers 10942, National Bureau of Economic Research, Inc.
• Item repec:dgr:rugsom:04b18 is not listed on IDEAS anymore

• Ronald Goettler & Phillip Leslie, 2003. "Cofinancing to Manage Risk in the Motion Picture Industry," GSIA Working Papers 2003-E34, Carnegie Mellon University, Tepper School of Business.
• Richard M. Bird & Jorge Martinez-Vazquez & Benno Torgler, 2004. "Societal Institutions and Tax Effort in Developing Countries," International Tax Program Papers 0411, International Tax Program, Institute for International Business, Joseph L. Rotman School of Management, University of Toronto.
• Duanjie Chen, 2004. "Reformulating the Tax Incentive Program in Jordan: Analysis and Recommendations," International Tax Program Papers 0412, International Tax Program, Institute for International Business, Joseph L. Rotman School of Management, University of Toronto, revised Sep 2004.
• Céline Azémar & Rodolphe Desbordes & Jean-Louis Mucchielli, 2004. "Do tax sparing agreements contribute to the attraction of FDI in developing countries?," Cahiers de la Maison des Sciences Economiques bla04047, Université Panthéon-Sorbonne (Paris 1).