Advances in taxation. / John Hasseldine.

Format:

Book

Contributor:

Hasseldine, John, editor.

Series:

Advances in taxation ; volume 27.

Advances in taxation, volume 27

Language:

English

Subjects (All):

Business & Economics, Taxation--General.

Business & Economics, Taxation.

Taxation.

Physical Description:

1 online resource (312 pages).

Place of Publication:

Bingley, United Kingdom : Emerald Publishing Limited, [2021]

Summary:

This volume 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.

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.

Notes:

Includes bibliographical references and index.

Description based on print version record.

ISBN:

1-80043-326-3