Advances in taxation. Volume 24 /
Volume 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...
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| Format: | eBook |
| Language: | English |
| Published: |
Bingley, U.K. :
Emerald Publishing Limited,
2017.
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| Series: | Advances in taxation,
v. 24 |
| Subjects: | |
| Online Access: | Access Fulltext via EzAccess |
| Summary: | Volume 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. |
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| Item Description: | Includes index. |
| Physical Description: | 1 online resource (xiv, 274 pages). |
| Bibliography: | Includes bibliographical references. |
| ISBN: | 9781787145238 |
| ISSN: | 1058-7497 ; |