Advances in taxation. Volume 24 /
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...
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| Other Authors | |
|---|---|
| Format | Electronic eBook |
| Language | English |
| Published |
Bingley, U.K. :
Emerald Publishing Limited,
2017.
|
| Series | Advances in taxation,
v. 24 |
| Subjects | |
| Online Access | Full text |
| ISBN | 9781787145238 9781787149601 |
| ISSN | 1058-7497 ; |
| DOI | 10.1108/S1058-7497201724 |
| Physical Description | 1 online resource (xiv, 274 pages). |
Cover
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| 082 | 0 | 4 | |a 336.200973 |2 23 |
| 245 | 0 | 0 | |a Advances in taxation. |n Volume 24 / |c edited by John Hasseldine. |
| 264 | 1 | |a Bingley, U.K. : |b Emerald Publishing Limited, |c 2017. | |
| 264 | 4 | |c ©2017 | |
| 300 | |a 1 online resource (xiv, 274 pages). | ||
| 336 | |a text |b txt |2 rdacontent | ||
| 337 | |a computer |b c |2 rdamedia | ||
| 338 | |a online resource |b cr |2 rdacarrier | ||
| 490 | 0 | |a Advances in taxation, |x 1058-7497 ; |v v. 24 | |
| 500 | |a Includes index. | ||
| 504 | |a Includes bibliographical references. | ||
| 505 | 0 | |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. | |
| 520 | |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. | ||
| 588 | 0 | |a Print version record | |
| 650 | 0 | |a Taxation |z United States. | |
| 650 | 0 | |a Taxation. | |
| 655 | 7 | |a elektronické knihy |7 fd186907 |2 czenas | |
| 655 | 9 | |a electronic books |2 eczenas | |
| 700 | 1 | |a Hasseldine, John, |e editor. | |
| 776 | |z 9781787145245 | ||
| 856 | 4 | 0 | |u https://proxy.k.utb.cz/login?url=https://doi.org/10.1108/S1058-7497201724 |