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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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Bibliographic Details
Other Authors: Hasseldine, John, (Editor)
Format: eBook
Language:English
Published: Bingley, U.K. : Emerald Publishing Limited, 2017.
Series:Advances in taxation, v. 24
Subjects:
Taxation > United States.
Taxation.
Business & Economics > Finance > General.
Finance.
Online Access:Access Fulltext via EzAccess
Table of Contents:
  • Prelims
  • 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.

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