000			02975nam a2200433Iu 4500
001			9781839091872
003			UtOrBLW
005			20240220124026.0
006			m o d
007			cr un|||||||||
008			200917s2020 enk ob 001 0 eng d
020			_a9781839091872
020			_a9781839091858 _qelectronic bk.
040			_aUtOrBLW _beng _erda _cUtOrBLW
050		4	_aHJ2240 _b.A37 2020
072		7	_aBUS064000 _2bisacsh
072		7	_aKFFD1 _2bicssc
080			_a336.2
082	0	4	_a336 _223
245	0	0	_aAdvances in taxation. _n27 / _cedited by John Hasseldine (University of New Hampshire, USA).
264		1	_aBingley, U.K. : _bEmerald Publishing Limited, _c2020.
264		4	_c©2020
300			_a1 online resource (312 pages)
336			_atext _btxt _2rdacontent
337			_acomputer _bc _2rdamedia
338			_aonline resource _bcr _2rdacarrier
490	0		_aAdvances in taxation
500			_aIncludes index.
504			_aIncludes bibliographical references.
505	0		_aIntroduction / 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			_aIn 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		_aPrint version record.
650		0	_aTaxation _vPeriodicals.
650		7	_aBusiness & Economics, Taxation _xGeneral. _2bisacsh
650		7	_aTaxation. _2bicssc
700	1		_aHasseldine, John, _eeditor.
776			_z9781839091865
856	4	0	_uhttps://doi.org/10.1108/s1058-7497202027
999			_c8773 _d8773