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OverviewVolume 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. Full Product DetailsAuthor: John Hasseldine (University of New Hampshire, USA)Publisher: Emerald Publishing Limited Imprint: Emerald Publishing Limited Volume: 24 ISBN: 9781787145245ISBN 10: 1787145247 Pages: 288 Publication Date: 29 September 2017 Audience: Professional and scholarly , Professional & Vocational Format: Hardback Publisher's Status: Active Availability: In Print  This item will be ordered in for you from one of our suppliers. Upon receipt, we will promptly dispatch it out to you. For in store availability, please contact us. Table of ContentsIntroduction: The Role of Tax Researchers; John Hasseldine Market Response to Fin 48 Adoption: A Debt Covenant Theory; Raquel Meyer Alexander, Andrew Gross, G. Ryan Huston, and Vernon J. Richardson Reconciling the conflicting results of prior research on the relation between aggressive book and tax reporting; Sarah Lyon Environmental uncertainty and Tax avoidance; Henry Huang, Li Sun, and Joseph Zhang The impact of Bonus depreciation on capital expenditures; Carol MacPhail, Riza Emekter, and Benjamas Jirasakuldech Generational differences in perceptions of tax fairness and attitudes towards compliance; Susan Jurney, Tim Rupert, and Marty Wartick Demand for tax preparation services: an exploratory examination of client vs. tax preparer expectation gaps; Teresa Stephenson, Gary M. Fleischman, and Mark Peterson Corporate income tax compliance costs: and their determinants: evidence from Greece; Ioannis Stamatopoulos, Stamatina Hadjidema, and Konstantinos EleftheriouReviewsThis volume displays more of the international coverage that Hasseldine intended to be a hallmark of the series, he says, but assures readers that foreign taxation research is subjected to the same rigorous standards as that from North America. The topics are market response to Financial Interpretation No. 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, the 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, and corporate income tax compliance costs and their determinants: evidence from Greece.--Annotation (c)2017 (protoview.com) This volume displays more of the international coverage that Hasseldine intended to be a hallmark of the series, he says, but assures readers that foreign taxation research is subjected to the same rigorous standards as that from North America. The topics are market response to Financial Interpretation No. 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, the 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, and corporate income tax compliance costs and their determinants: evidence from Greece. -- Annotation (c)2017 * (protoview.com) * Author InformationTab Content 6Author Website:Countries AvailableAll regions |
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