#AccountingAndAuditing – Working papers (#RePEc, 16/04/2014)

working_papers1

Source: RePEc – EconPapers

Does R&D increase the profit contribution of intangible assets? An exploration of European and American automotive supplierss
Stefan Lutz 
Universidad Complutense de Madrid, Facultad de Cie…
Keywords: Productivity; Intellectual property; Royalties; MNE; Transfer pricing.
JEL-code: D24 L20 L62 M21
Created/Revised: 2014-02Downloads

Fiscal Equalization, Tax Salience, and Tax Competition
Martin Altemeyer-Bartscher 
Halle Institute for Economic Research
Keywords: fiscal equalization, tax salience, tax competition, fiscal federalism, tax-cut-cum-base-broadening p…
JEL-code: H77 H22 H30
Created/Revised: 2014-03Downloads

Are taxes beautiful? A survey experiment on information, tax choice and perceived adequacy of the tax burden
Lorenzo Abbiati, Armenak Antinyan and Luca Corazzini 
Friedrich-Alexander-Universität Erlangen-Nürnberg,…
Keywords: Tax Choice,Adequate Tax Rate,Survey Experiment
JEL-code: H24 H50 D31
Created/Revised: 2014Downloads

L’ASYMETRIE DES COMPETENCES ETHIQUES DES AUDITEURS TUNISIENS DANS LE CONTEXTE POST-REVOLUTION
Ikhlas Hentati-Klila and Habib Affes 
HAL
Keywords: ompétences éthiques, Asymétrie, auditeurs Tunisiens, Contexte Tunisien post- révolution.
Created/Revised: 2013-05-31Downloads

A RE-EXAMINATION OF THE INDUSTRY SPECIALIST AUDIT FEE PREMIUM
L. Jiang, Anne Jeny-Cazavan and Sophie Audousset-coulier 
HAL
Keywords: spécialisation sectorielle, honoraires audit, validité de construit
Created/Revised: 2013-05-31Downloads

Accounting for Dissolution: The Case of Japanese Mining Corporations 1946-1950
Masayoshi Noguchi, Yasuhiro Shimizu and Tsunehiko Nakamura 
Research Institute for Economics & Business Admini…
Keywords: Holding Company Liquidation Commission, Zaibatsu, Dissolution, Excessive concentration of economic p…
Created/Revised: 2014-03Downloads

La titrisation aux États-Unis et au Canada
Christian Calmès, Raymond Théoret and François-Éric Racicot 
Département des sciences administratives, UQO
Keywords: Securitization; Asset-backed commercial paper; Banks; Disintermediation; Procyclicality; IFRS.
JEL-code: G20 G21
Created/Revised: 2014-04-02Downloads

Growth with Unused Capacity and Endogenous Depreciation
Fabrizio Patriarca and Claudio Sardoni 
Levy Economics Institute, The
Keywords: Kaleckian Models of Growth; Capital Accumulation; Capital Depreciation; Income Distribution and Grow…
JEL-code: E12 E25 O40
Created/Revised: 2014-04Downloads

College Major, Internship Experience, and Employment Opportunities: Estimates from a Résumé Audit
John Nunley, Adam Pugh, Nicholas Romero and Richard Seals 
Department of Economics, Auburn University
Keywords: College Major; Internship; Employment; Field Experiments; Correspondence Studies; Résumé Audit
JEL-code: J23 J24 J60
Created/Revised: 2014-04Downloads

10 Unemployment, Underemployment, and Employment Opportunities: Results from a Correspondence Audit of the Labor Market for College Graduates
John Nunley, Adam Pugh, Nicholas Romero and Richard Seals 
Department of Economics, Auburn University
Keywords: College Major; Underemployment; Unemployment; Duration Dependence; Employment Opportunities; Interns…
JEL-code: J23 J24 J64 J70
Created/Revised: 2014-04Downloads

11 Energiemanagement und Ökosteuer: Anforderungen und monetäre Bedeutung am Beispiel der deutschen Sägeindustrie 
Oliver Mertens, Stefan Diederichs and Melanie Meyer 
Johann Heinrich von Thünen Institute, Federal Rese…
Keywords:Energieeffizienz,Energiemanagement,Sägewerksindustrie,Stromsteuer,Energy efficiency,energy managemen…
Created/Revised: 2014Downloads

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