| 000 | 02764nam a2200457Ii 4500 | ||
|---|---|---|---|
| 001 | 9781787145238 | ||
| 003 | UtOrBLW | ||
| 005 | 20211117123047.0 | ||
| 006 | m o d | ||
| 007 | cr un||||||||| | ||
| 008 | 171016s2017 enk ob 001 0 eng d | ||
| 020 |
_a9781787145238 _q(e-book) |
||
| 020 |
_a9781787149601 _qePUB |
||
| 040 |
_aUtOrBLW _beng _erda _cUtOrBLW |
||
| 043 | _an-us--- | ||
| 050 | 4 |
_aHJ2362 _b.A38 2017 |
|
| 072 | 7 |
_aKFF _2bicssc |
|
| 072 | 7 |
_aBUS027000 _2bisacsh |
|
| 080 | _a336.2 | ||
| 245 | 0 | 0 |
_aAdvances in taxation. _n Volume 24 / _cedited by John Hasseldine. |
| 264 | 1 |
_aBingley, U.K. : _bEmerald Publishing Limited, _c2017. |
|
| 264 | 4 | _c©2017 | |
| 300 | _a1 online resource (xiv, 274 pages). | ||
| 336 |
_atext _btxt _2rdacontent |
||
| 337 |
_acomputer _bc _2rdamedia |
||
| 338 |
_aonline resource _bcr _2rdacarrier |
||
| 490 | 0 |
_aAdvances in taxation, _x1058-7497 ; _vv. 24 |
|
| 500 | _aIncludes index. | ||
| 504 | _aIncludes bibliographical references. | ||
| 505 | 0 | _aPrelims -- 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 | _aVolume 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 | _aPrint version record | |
| 650 | 0 |
_aTaxation _zUnited States. |
|
| 650 | 0 | _aTaxation. | |
| 650 | 7 |
_aBusiness & Economics _xFinance _xGeneral. _2bisacsh |
|
| 650 | 7 |
_aFinance. _2bicssc |
|
| 700 | 1 |
_aHasseldine, John, _eeditor. |
|
| 776 | _z9781787145245 | ||
| 856 | 4 | 0 | _uhttps://www.emerald.com/insight/publication/doi/10.1108/S1058-7497201724 |
| 999 |
_c51985 _d51985 |
||