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Accounting and Auditing
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Posts: 8
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Why Do Banks Fail? The Predictability of Bank Failures
https://d.repec.org/n?u=RePEc:fip:fednls:99163&r=&r=acc
Published: November 22, 2024 00:00
Can bank failures be predicted before they happen? In a previous post, we established three facts about failing banks that indicated that failing banks experience deteriorating fundamentals many years ahead of their failure and across a broad range of…
Attractiveness of the accountancy profession
https://d.repec.org/n?u=RePEc:unm:umarep:2024004&r=&r=acc
Published: October 31, 2024 00:00
This research was commissioned by the Foundation for Auditing Research (FAR). The motivation for the research is the growing shortage of accountants. In this report, we have tried to find answers to the questions: • How do we retain accountants working at…
Central Bank Digital Currencies and Financial Stability: Balance Sheet Analysis and Policy Choices
https://d.repec.org/n?u=RePEc:imf:imfwpa:2024/226&r=&r=acc
Published: October 11, 2024 00:00
This paper offers a comprehensive analysis of the implications for financial stability of a central bank issuing a digital currency to the public at large. We start with a systematic analysis of balance sheet changes that arise from the new liability for…
Tax arbitrage through closely held businesses: Implications for OECD tax systems
https://d.repec.org/n?u=RePEc:oec:ctpaaa:70-en&r=&r=acc
Published: October 7, 2024 00:00
This paper explores tax arbitrage incentives and behaviours in OECD countries, and their implications for tax systems more broadly. It focuses on how OECD tax systems might encourage business owners, in particular owners of unincorporated businesses and…
An Analysis of the President’s 2025 Budget
https://d.repec.org/n?u=RePEc:cbo:report:60438&r=&r=acc
Published: October 4, 2024 00:00
CBO and the staff of the Joint Committee on Taxation (JCT) have estimated the effects on revenues and spending of many of the President’s budgetary proposals. The proposals that the agencies were able to analyze would increase revenues by $2.8 trillion…
Tax Rate-based Incentives, Tax Base-based Incentives, and the Combined Policy Effects on Corporate Innovation
https://d.repec.org/n?u=RePEc:hhs:umnees:1027&r=&r=acc
Published: September 24, 2024 00:00
Tax incentive policies are an important means for governments to encourage corporate innovation. The issue of policy composite fallacy exists under certain conditions, which has been overlooked by existing studies. Based on China's tax survey data from…
Intangibles in Light of Industry-level CompNet Dataset
https://d.repec.org/n?u=RePEc:rif:wpaper:119&r=&r=acc
Published: September 9, 2024 00:00
Abstract This paper studies the productivity effects of intangible assets using 9th vintage of the CompNet dataset. Descriptive work shows that there is dispersion in usage of intangibles; some firms invest heavily into intangible assets and many firms do…
Digital Transformation of Tax Administration and Compliance: A Systematic Literature Review on E-Invoicing and Prefilled Returns
https://d.repec.org/n?u=RePEc:qed:dpaper:4621&r=&r=acc
Published: September 3, 2024 00:00
This paper systematically reviews the impact of electronic invoicing and prefilling tax returns on tax administration and compliance, adhering to the PRISMA guidelines. Our comprehensive literature search and analysis reveal that these technologies are…