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|a 9781787145238
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|a 336.2
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|a 336.200973
|2 23
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|a Advances in taxation.
|n Volume 24 /
|c edited by John Hasseldine.
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| 264 |
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|a Bingley, U.K. :
|b Emerald Publishing Limited,
|c 2017.
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| 264 |
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|c ©2017
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| 300 |
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|a 1 online resource (xiv, 274 pages).
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|a text
|b txt
|2 rdacontent
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|a computer
|b c
|2 rdamedia
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|a online resource
|b cr
|2 rdacarrier
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|a Advances in taxation,
|x 1058-7497 ;
|v v. 24
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| 500 |
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|a Includes index.
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| 504 |
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|a Includes bibliographical references.
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|a Prelims -- Market response to FIN 48 Adoption: a debt covenant theory -- Reconciling the conflicting results of prior research on the relation between aggressive book and tax reporting -- Environmental uncertainty and tax avoidance -- Impact of bonus depreciation on capital expenditures -- Generational differences in perceptions of tax fairness and attitudes towards compliance -- Demand for tax-preparation services: an exploratory examination of client versus tax-preparer expectation gaps -- Corporate income tax compliance costs and their determinants: evidence from Greece -- Index.
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| 520 |
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|a Volume 24 of Advances in Taxation contains seven articles, covering topics such as the impact of FASB Financial Interpretation No. 48 adoption through the lens of debt covenants; conflicting results in two prior studies on the relation between aggressive financial reporting and tax reporting; how a firm's external environment affects its tax avoidance activities; and bonus depreciation. Other articles use a behavioral research methodology to explore generational values and attitudes towards tax fairness and tax compliance; the expectation gap between tax clients' motivations to hire tax preparers versus tax preparers' perceptions of those clients' motivations; and evidence on the level and determinants of corporate income tax compliance costs.
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| 650 |
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|a Taxation
|z United States.
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| 650 |
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|a Taxation.
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| 650 |
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7 |
|a Business & Economics
|x Finance
|x General.
|2 bisacsh
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| 650 |
|
7 |
|a Finance.
|2 bicssc
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| 700 |
1 |
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|a Hasseldine, John,
|e editor.
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| 776 |
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|z 9781787145245
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| 856 |
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|u http://www.emeraldinsight.com/doi/book/10.1108/S1058-7497201724
|z Full Text via HEAL-Link
|
