#Accounting – Working papers (#RePEc, 05/04/2014)

working_papers1

Source: RePEc – EconPapers

Just a Matter of Prospect (Theory)? – The Ecological Rationality of the Traditional Accounting Principles
Eduard Braun 
Abteilung für Volkswirtschaftslehre, Technische Un…
Keywords: Financial Accounting, Prospect Theory, Fair Value, Historical Costs
JEL-code: D03 M41 M48
Created/Revised: 2014Downloads

M&A and the tax benefits of debt-financing
Uwe Scheuering 
ZEW – Zentrum für Europäische Wirtschaftsforschung…
Keywords: M&A,Business Taxation,Capital Structure,Empirical Analysis
JEL-code: G34 H25 H32
Created/Revised: 2014Downloads

Accounting in Agriculture: Disclosure practices of listed firms
Rute Gonçalves and Patrícia Lopes 
Universidade do Porto, Faculdade de Economia do Po…
Keywords: biological assets, disclosure index, financial reporting, regulation
JEL-code: M41
Created/Revised: 2014-03Downloads

How Would the Design of an Alternative Minimum Tax Impact the Effective Corporate Tax Rate in Belgium
Vincent Daxbek and Antonio Estache 
ULB — Universite Libre de Bruxelles
Created/Revised: 2013-05Downloads

Why integrity still constitutes the driving force behind ethical standards, the Sarbanes Oxley Act and other legislation
Ojo Marianne 
University Library of Munich, Germany
Keywords: independence; objectivity; Sarbanes Oxley Act; FSMA section 166; non-audit services
JEL-code: G2 G28 G3 K2
Created/Revised: 2014-02-04Downloads

The taxation of nonrenewable natural resources
Gérard Gaudet and Pierre Lasserre 
Universite de Montreal, Departement de sciences ec…
Keywords: Nonrenewable resources; taxation; neutrality; distortion; resource rent; capital allocation
JEL-code: Q31 Q38 H21
Created/Revised: 2013Downloads

Tax professionals’ view of the Spanish tax system: efficiency, equity and tax planning
José Mª Durán-Cabré and Alejandro Esteller-Moré 
Institut d’Economia de Barcelona (IEB)
Keywords: Tax reform, efficiency, equity, tax avoidance
JEL-code: H20 H29
Created/Revised: 2014Downloads

A fiscal revolution? Progressivity in the Spanish tax system, 1960-1990
Sara Torregrosa Hetland 
Institut d’Economia de Barcelona (IEB)
Keywords: Tax system, progressivity, redistribution, income inequality
JEL-code: D31 N34 N44 H23
Created/Revised: 2014Downloads

Prospect theory and tax evasion: a reconsideration of the Yitzhaki puzzle
Amedeo Piolatto and Matthew D. Rablen 
Institut d’Economia de Barcelona (IEB)
Keywords: Prospect theory, tax evasion, Yitzhaki puzzle, stigma, diminishing sensitivity, reference dependence…
JEL-code: H26 D81 K42
Created/Revised: 2014Downloads

10 Taxing hard-to-tax markets
Marcelo Aarestrup Arbex, Enlinson Mattos and Laudo M. Ogura
Escola de Economia de São Paulo, Getulio Vargas Fo…
Created/Revised: 2014-02-12Downloads

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