Advances in taxation. (Record no. 8773)
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| 000 -LEADER | |
|---|---|
| fixed length control field | 02975nam a2200433Iu 4500 |
| 001 - CONTROL NUMBER | |
| control field | 9781839091872 |
| 003 - CONTROL NUMBER IDENTIFIER | |
| control field | UtOrBLW |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20240220124026.0 |
| 006 - FIXED-LENGTH DATA ELEMENTS--ADDITIONAL MATERIAL CHARACTERISTICS | |
| fixed length control field | m o d |
| 007 - PHYSICAL DESCRIPTION FIXED FIELD--GENERAL INFORMATION | |
| fixed length control field | cr un||||||||| |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION | |
| fixed length control field | 200917s2020 enk ob 001 0 eng d |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER | |
| International Standard Book Number | 9781839091872 |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER | |
| International Standard Book Number | 9781839091858 |
| Qualifying information | electronic bk. |
| 040 ## - CATALOGING SOURCE | |
| Original cataloging agency | UtOrBLW |
| Language of cataloging | eng |
| Description conventions | rda |
| Transcribing agency | UtOrBLW |
| 050 #4 - LIBRARY OF CONGRESS CALL NUMBER | |
| Classification number | HJ2240 |
| Item number | .A37 2020 |
| 072 #7 - SUBJECT CATEGORY CODE | |
| Subject category code | BUS064000 |
| Source | bisacsh |
| 072 #7 - SUBJECT CATEGORY CODE | |
| Subject category code | KFFD1 |
| Source | bicssc |
| 080 ## - UNIVERSAL DECIMAL CLASSIFICATION NUMBER | |
| Universal Decimal Classification number | 336.2 |
| 082 04 - DEWEY DECIMAL CLASSIFICATION NUMBER | |
| Classification number | 336 |
| Edition number | 23 |
| 245 00 - TITLE STATEMENT | |
| Title | Advances in taxation. |
| Number of part/section of a work | 27 / |
| Statement of responsibility, etc. | edited by John Hasseldine (University of New Hampshire, USA). |
| 264 #1 - PRODUCTION, PUBLICATION, DISTRIBUTION, MANUFACTURE, AND COPYRIGHT NOTICE | |
| Place of production, publication, distribution, manufacture | Bingley, U.K. : |
| Name of producer, publisher, distributor, manufacturer | Emerald Publishing Limited, |
| Date of production, publication, distribution, manufacture, or copyright notice | 2020. |
| 264 #4 - PRODUCTION, PUBLICATION, DISTRIBUTION, MANUFACTURE, AND COPYRIGHT NOTICE | |
| Date of production, publication, distribution, manufacture, or copyright notice | ©2020 |
| 300 ## - PHYSICAL DESCRIPTION | |
| Extent | 1 online resource (312 pages) |
| 336 ## - CONTENT TYPE | |
| Content type term | text |
| Content type code | txt |
| Source | rdacontent |
| 337 ## - MEDIA TYPE | |
| Media type term | computer |
| Media type code | c |
| Source | rdamedia |
| 338 ## - CARRIER TYPE | |
| Carrier type term | online resource |
| Carrier type code | cr |
| Source | rdacarrier |
| 490 0# - SERIES STATEMENT | |
| Series statement | Advances in taxation |
| 500 ## - GENERAL NOTE | |
| General note | Includes index. |
| 504 ## - BIBLIOGRAPHY, ETC. NOTE | |
| Bibliography, etc. note | Includes bibliographical references. |
| 505 0# - FORMATTED CONTENTS NOTE | |
| Formatted contents note | Introduction / John Hasseldine -- Chapter 1. Do creditors influence corporate tax planning? Evidence from loan covenants / Kirsten Cook, Tao Ma, and Yijia (Eddie) Zhao -- Chapter 2. Tax-related accounting restatements and taxcontingency reporting / Paul N. Tanyi, J. Philipp Klaus, and Hughlene Burton -- Chapter 3. Annual report readability and share repurchases under a temporary tax holiday / Xin Zhao, Greg Filbeck, and Ashutosh Deshmukh -- Chapter 4. Tax planning activities and firm value: a dynamic panel analysis / Alan Kirkpatrick and Dragana Radicic -- Chapter 5. Taxation, pension schemes and stakeholder wealth / Emmanouil Platanakis and Charles Sutcliffe -- Chapter 6. The impact of countrybycountry reporting on nonprofessional investor / Stephanie Walton and Michael Killey -- Chapter 7. The effects of individual values on willingness to pay and fairness perceptions of use tax on internet purchases / Lixuan Zhang, Eric Smith, and Andrea Gouldman. |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | In the latest volume of Advances in Taxation, series editor John Hasseldine presents studies from expert contributors exploring topics such as: corporate tax planning, taxrelated accounting misstatements and uncertain tax positions, financial statement readability, the tax effects of a major pension scheme change, and nonprofessional investor and taxpayer judgments and perceptions. Reporting peerreviewed 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. |
| 588 0# - SOURCE OF DESCRIPTION NOTE | |
| Source of description note | Print version record. |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name entry element | Taxation |
| Form subdivision | Periodicals. |
| 650 #7 - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name entry element | Business & Economics, Taxation |
| General subdivision | General. |
| Source of heading or term | bisacsh |
| 650 #7 - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name entry element | Taxation. |
| Source of heading or term | bicssc |
| 700 1# - ADDED ENTRY--PERSONAL NAME | |
| Personal name | Hasseldine, John, |
| Relator term | editor. |
| 776 ## - ADDITIONAL PHYSICAL FORM ENTRY | |
| International Standard Book Number | 9781839091865 |
| 856 40 - ELECTRONIC LOCATION AND ACCESS | |
| Uniform Resource Identifier | <a href="https://doi.org/10.1108/s1058-7497202027">https://doi.org/10.1108/s1058-7497202027</a> |
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