Advances in taxation. Volume 24 /

• Άλλοι συγγραφείς: Hasseldine, John (Επιμελητής έκδοσης)
• Μορφή: Ηλ. βιβλίο
• Γλώσσα: English
• Έκδοση: Bingley, U.K. : Emerald Publishing Limited, 2017.
• Σειρά: Advances in taxation, v. 24
• Θέματα: Taxation > United States.; Taxation.; Business & Economics > Finance > General.; Finance.
• Περιγραφή τεκμηρίου: Includes index.
• Φυσική περιγραφή: 1 online resource (xiv, 274 pages).
• Βιβλιογραφία: Includes bibliographical references.
• ISBN: 9781787145238
• ISSN: 1058-7497 ;

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.