#Accounting – Working papers (#RePEc, 20/05/2014)

compta

Source: RePEc – EconPapers

Sélection de working papers dans le domaine de la comptabilité:

Organizacijski aspekti računovodstvenih informacijskih sustava i njihova važnost
Bojan Tomić and Sandra Strancarić 
University Library of Munich, Germany
Keywords: RIS, ERP sustavi, informacijski sustavi, modul kupaca i dobavljača
JEL-code: M4 M41

Tax Obstacles for the Development of an Effective Euro-Mediterranean Free-Trade Area. An IFTA model for the European Union?
José Miguel Martín Rodríguez 
Instituto Universitario de Análisis Económico y So…
Keywords: excise duties, diesel, fuel tourism, IFTA, tax harmonization

Can Momentum Factors Be Used to Enhance Accounting Information based Fundamental Analysis in Explaining Stock Price Movements?
KiHoon Jimmy Hong and Eliza Wu 
Quantitative Finance Research Centre, University o…
Keywords: Stock Returns; Fundamental Analysis; Momentum; State Space Model
JEL-code: G12 G14

The effect of tax preparation expenses for employees: Evidence from Germany
Kay Blaufus, Frank Hechtner and Axel Möhlmann 
arqus – Arbeitskreis Quantitative Steuerlehre
Keywords: response to taxation,tax advisors,tax return preparation,tax preparation expenses
JEL-code: H24 H31

Mean Reversion of the Current Account and Sustainability: Evidence from European Countries
Kurmaş Akdoğan 
Research and Monetary Policy Department, Central B…
Keywords: Current account sustainability, stationarity, non-linear adjustment, non-linear models
JEL-code: C22 F32

Do Corporate Tax Cuts Reduce International Profit Shifting?
Laura Brandstetter 
Free University Berlin, School of Business & Econo…
Keywords: corporate taxation,international profit shifting
JEL-code: F23 H25 H26

Property Tax and Fiscal Discipline in OECD Countries
Andrea Filippo Presbitero, Agnese Sacchi and Alberto Zazzaro 
Money and Finance Research group (Mo.Fi.R.) – Univ…
Keywords: Fiscal imbalance, Property tax, Sub-national governments, Tax decentralization
JEL-code: E62 H62 H71 H77

Image: NYPL

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