@lists.repec.org.mailman.listinfo.nep-acc@rss-parrot.net
I'm an automated parrot! I relay a website's RSS feed to the Fediverse. Every time a new post appears in the feed, I toot about it. Follow me to get all new posts in your Mastodon timeline! Brought to you by the RSS Parrot.
---
Accounting and Auditing
Site URL: lists.repec.org/mailman/listinfo/nep-acc
Feed URL: nep.repec.org/rss/nep-acc.rss.xml
Posts: 8
Followers: 1
The real effects of accounting on innovation: evidence from ASC 606
https://d.repec.org/n?u=RePEc:ehl:lserod:129274&r=&r=acc
Published: August 25, 2025 00:00
I examine how Accounting Standards Codification (ASC) 606 affects R&D alliance formations and innovation in the drug development industry. ASC 606 alters revenue recognition timing and increases disclosure requirements. I document that firms dependent on…
Efficiency Aspects of the Value Added Tax
https://d.repec.org/n?u=RePEc:imf:imfwpa:2025/165&r=&r=acc
Published: August 22, 2025 00:00
This paper examines the efficiency of the Value Added Tax (VAT), focusing on its role as a revenue-raising tool and its use to achieve non-revenue objectives. The analysis highlights the VAT's potential ability to generate revenue with minimal distortions,…
The Theory of Financial Stability Meets Reality
https://d.repec.org/n?u=RePEc:fip:fedgfe:2025-54&r=&r=acc
Published: August 4, 2025 00:00
A large literature at the intersection of economics and finance offers prescriptions for regulating banks to increase financial stability. This literature abstracts from the discretion that accounting standards give banks over financial reporting, creating…
Accounting and Fiscal Reporting in EU Countries
https://d.repec.org/n?u=RePEc:imf:imfwpa:2025/148&r=&r=acc
Published: July 18, 2025 00:00
This Working Paper explores the relationship between the uptake of accrual basis of accounting in government and the use of the resultant accrual information in fiscal statistics, using the European Union (EU) as a case study. The Paper looks at the…
Effective Mechanisms for Raising Tax Revenues
https://d.repec.org/n?u=RePEc:ris:adbewp:0790&r=&r=acc
Published: July 11, 2025 00:00
How well raising tax rates can succeed for an economy intent on increasing tax revenue and narrowing the tax-to-GDP-ratio gap with other economies depends on its ability to meet certain conditions. This paper investigates these conditions and demonstrates…
Accounting Research in the Age of AI
https://d.repec.org/n?u=RePEc:hhs:iuiwop:1528&r=&r=acc
Published: July 4, 2025 00:00
Recent developments in artificial intelligence raise fundamental questions about the future of academic accounting research. Using insights from institutional theory, existing institutional structures, and interviews with senior editors and PhD program…
Intangible Assets in Finnish Business
https://d.repec.org/n?u=RePEc:rif:wpaper:129&r=&r=acc
Published: June 18, 2025 00:00
Abstract This working paper investigates intangible investments in Finnish firms from 2014 to 2019, utilizing comprehensive, register-based data from Statistics Finland. We analyze seven categories of internal intangible investments and observe that these…
Repairing a historical mistake in bilateral FDI statistics: A new dataset covering 2001-2022
https://d.repec.org/n?u=RePEc:pra:mprapa:124812&r=&r=acc
Published: May 18, 2025 00:00
The statistics on foreign direct investment (FDI) used to be important quantifiers of ownership-based control over foreign companies. However, during the 2008 financial crisis, IMF and OECD changed the FDI definition to obtain more information on…