Advances in taxation [electronic book] / edited by John Hasseldine.

Contributor(s): Hasseldine, John [editor].

Material type: materialTypeLabel

BookSeries: Advances in taxation: Vol. 27Publisher: Bingley, United Kingdom : Emerald Publishing Limited, 2020Copyright date: ©2020Edition: First edition.Description: online resource (xiv, 221 pages) : illustrations.Content type: text Media type: computer Carrier type: online resourceISBN: 9781839091865 (hardback); 9781839091858 (e-book) .Subject(s): Taxation

DDC classification: 336.2 Online resources: E-book

Contents:

Do creditors influence corporate tax planning? Evidence from loan covenants -- Tax-related accounting restatements and tax-contingency reporting -- Annual report readability and share repurchases under a temporary tax holiday -- Tax planning activities and firm value: a dynamic panel analysis -- Taxation, pension schemes and stakeholder wealth -- The impact of country-by-country reporting on Nonprofessional Investor -- The effects of Individual values on willingness to pay and fairness perceptions of use tax on internet purchases.

List(s) this item appears in: School of Business Emerald E-book Collection

Holdings
Item type	Current library	Call number	Status	Date due	Barcode	Item holds
e-BOOK	MTU Bishopstown Library eBook	336.2 (Browse shelf(Opens below))	Not for loan

Total holds: 0

Enhanced descriptions from Syndetics:

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

Includes bibliographical references.

Electronic reproduction.: Emerald. Mode of access: World Wide Web.

Emerald e-book collection purchased under School of Business Fund.

Author notes provided by Syndetics

John Hasseldine has been a Professor of Accounting and Taxation in the Paul College of Business and Economics at the University of New Hampshire since 2011. Previously, he was a Chair and Head of the Accounting and Finance Division at the Nottingham University Business School in the United Kingdom. John qualified as a Chartered Accountant in New Zealand, is a Fellow of the Association of Chartered Certified Accountants (FCCA) based in London, and was awarded his PhD by Indiana University in 1997.