Advances in Taxation

Inbunden, Engelska, 2020

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Beskrivning

In the latest volume of Advances in Taxation, series editor John Hasseldine presents studies from expert contributorsexploring topics such as: corporate tax planning, tax-related accounting misstatements and uncertain tax positions, financial statement readability, the tax effects of a major pension scheme change, and non-professional investor and taxpayer judgments and perceptions.Reporting peer-reviewed 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.

Produktinformation

Utgivningsdatum:2020-10-19
Mått:152 x 229 x 16 mm
Vikt:455 g
Format:Inbunden
Språk:Engelska
Serie:Advances in Taxation
Antal sidor:240
Förlag:Emerald Publishing Limited
ISBN:9781839091865

Utforska kategorier

Finansiering inom Ekonomi och Ledarskap

Mer om författaren

John Hasseldine has been a Professor of Accounting and Taxation in the Paul College of Business and Economics at the University of New Hampshire since 2011. Previously, he was a Chair and Head of the Accounting and Finance Division at the Nottingham University Business School in the United Kingdom. John qualified as a Chartered Accountant in New Zealand, is a Fellow of the Association of Chartered Certified Accountants (FCCA) based in London, and was awarded his PhD by Indiana University in 1997.

Innehållsförteckning

Introduction; John HasseldineChapter 1. Do Creditors Influence Corporate Tax Planning? Evidence from Loan Covenants; Kirsten Cook, Tao Ma, and Yijia (Eddie) ZhaoChapter 2. Tax-Related Accounting Restatements and Tax-Contingency Reporting; Paul N. Tanyi, J. Philipp Klaus, and Hughlene BurtonChapter 3. Annual Report Readability and Share Repurchases Under A Temporary Tax Holiday; Xin Zhao, Greg Filbeck, and Ashutosh DeshmukhChapter 4. Tax Planning Activities and Firm Value: A Dynamic Panel Analysis; Alan Kirkpatrick and Dragana RadicicChapter 5. Taxation, Pension Schemes and Stakeholder Wealth; Emmanouil Platanakis and Charles SutcliffeChapter 6. The Impact of Country-by-Country Reporting on Nonprofessional Investor; Stephanie Walton and Michael KilleyChapter 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

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