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...

Full description

Saved in:
Bibliographic Details
Other Authors Hasseldine, John (Editor)
Format Electronic eBook
LanguageEnglish
Published Bingley, U.K. : Emerald Publishing Limited, 2020.
SeriesAdvances in taxation
Subjects
Online AccessFull text
ISBN9781839091872
9781839091858
DOI10.1108/s1058-7497202027
Physical Description1 online resource (312 pages)

Cover

Table of Contents:
  • 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.