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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Bibliographic Details
Other Authors: Hasseldine, John, (Editor)
Format: eBook
Language: English
Published: Bingley, U.K. : Emerald Publishing Limited, 2017.
Series: Advances in taxation, v. 24
Subjects:
Taxation > United States.
Taxation.
Business & Economics > Finance > General.
Finance.
elektronické knihy
electronic books
ISBN: 9781787145238
9781787149601
Physical Description: 1 online resource (xiv, 274 pages).

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Table of contents

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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. 
650 7 |a Business & Economics  |x Finance  |x General.  |2 bisacsh 
650 7 |a Finance.  |2 bicssc 
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  |y Full text 

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