#Accounting – Sélection de working papers (10/03/2014)

repec3

Source: RePEcEconPapers

Social Esteem versus Social Stigma: the role of anonymity in an income reporting game
Sandro Casal and Luigi Mittone
Cognitive and Experimental Economics Laboratory, D…
Keywords: Tax Evasion, Non-monetary incentives, Anonymity, Experimental Economics

Strategies on initial public offering of company equity at stock exchanges in imperfect highly volatile global capital markets with induced nonlinearities
Dimitri O. Ledenyov and Viktor Olegovich Ledenyov
University Library of Munich, Germany
Keywords: Information absorption, initial public offering (IPO), listing requirements, mechanism choices, dire…

A 150-year Perspective on Swedish Capital Income Taxation
Gunnar Du Rietz, Dan Johansson and Mikael Stenkula
Örebro University, School of Business
Keywords: cost of capital; marginal effective tax rates; marginal tax wedges; tax reforms

Performance Effects of Appointing Other Firms’ Executive Directors to Corporate Boards: An Analysis of UK Firms
Alexander Muravyev, Oleksandr Talavera and Charlie Weir
Institute for the Study of Labor (IZA)
Keywords: executive directors, non-executive directors, company performance

Market vs. Residence Principle: Experimental Evidence on the Effects of a Financial Transaction Tax
Jürgen Huber, Michael Kirchler, Daniel Kleinlercher and Matthias Sutter
Institute for the Study of Labor (IZA)
Keywords: Financial Transaction Tax, experimental finance, residence principle, market principle

IFRS Standards and Insurance Companies: What Stakes for Long-Term Investment? A French Case Explanatory Analysis
Samira Demaria and Sandra Rigot
Groupe de REcherche en Droit, Économie, Gestion (G…
Keywords: Insurance industry, long-term investment, IFRS accounting

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