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 |
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Bingley, U.K.
Emerald Publishing Limited
2017
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| Series: | Advances in taxation
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| Collection: | Emerald Business, Management and Economics eBook Collection Archive - Collection details see MPG.ReNa |
| 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: | xiv, 274 pages |
| ISBN: | 9781787145238 9781787149601 |