Advances in taxation. 27 /

In the latest volume of Advances in Taxation, series editor John Hasseldine presents studies from expert contributors exploring topics such as: corporate tax planning, taxrelated accounting misstatements and uncertain tax positions, financial statement readability, the tax effects of a major pension...

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Bibliographic Details
Other Authors: Hasseldine, John, (Editor)
Format: eBook
Language: English
Published: Bingley, U.K. : Emerald Publishing Limited, 2020.
Series: Advances in taxation
Subjects:
ISBN: 9781839091872
9781839091858
Physical Description: 1 online resource (312 pages)

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Table of contents

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245 0 0 |a Advances in taxation.  |n 27 /  |c edited by John Hasseldine (University of New Hampshire, USA). 
264 1 |a Bingley, U.K. :  |b Emerald Publishing Limited,  |c 2020. 
264 4 |c ©2020 
300 |a 1 online resource (312 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 
500 |a Includes index. 
504 |a Includes bibliographical references. 
505 0 |a Introduction / John Hasseldine -- Chapter 1. Do creditors influence corporate tax planning? Evidence from loan covenants / Kirsten Cook, Tao Ma, and Yijia (Eddie) Zhao -- Chapter 2. Tax-related accounting restatements and taxcontingency reporting / Paul N. Tanyi, J. Philipp Klaus, and Hughlene Burton -- Chapter 3. Annual report readability and share repurchases under a temporary tax holiday / Xin Zhao, Greg Filbeck, and Ashutosh Deshmukh -- Chapter 4. Tax planning activities and firm value: a dynamic panel analysis / Alan Kirkpatrick and Dragana Radicic -- Chapter 5. Taxation, pension schemes and stakeholder wealth / Emmanouil Platanakis and Charles Sutcliffe -- Chapter 6. The impact of countrybycountry reporting on nonprofessional investor / Stephanie Walton and Michael Killey -- Chapter 7. The effects of individual values on willingness to pay and fairness perceptions of use tax on internet purchases / Lixuan Zhang, Eric Smith, and Andrea Gouldman.  
520 |a In the latest volume of Advances in Taxation, series editor John Hasseldine presents studies from expert contributors exploring topics such as: corporate tax planning, taxrelated accounting misstatements and uncertain tax positions, financial statement readability, the tax effects of a major pension scheme change, and nonprofessional investor and taxpayer judgments and perceptions. Reporting peerreviewed research contributions from North America and the U.K., this volume is essential reading for those looking to keep abreast of the most recent research, including empirical studies using a variety of research methods from different institutional settings and contexts. 
588 0 |a Print version record. 
650 0 |a Taxation  |v Periodicals. 
650 7 |a Business & Economics, Taxation  |x General.  |2 bisacsh 
650 7 |a Taxation.  |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 9781839091865 
856 4 0 |u https://proxy.k.utb.cz/login?url=https://doi.org/10.1108/s1058-7497202027  |y Full text