Advances in taxation

著者

書誌事項

Advances in taxation

edited by John Hasseldine

Emerald, 2020

1st ed

  • v. 27 : print

大学図書館所蔵 件 / 全6件

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注記

Includes bibliographical references

内容説明・目次

内容説明

In the latest volume of Advances in Taxation, series editor John Hasseldine presents studies from expert contributors exploring 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.

目次

  • 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 Tax-Contingency 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 Country-by-Country 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

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