Advances in Taxation

John Hasseldine
Emerald
Emerald

This book can be opened with

Glassboxx eBooks and audiobooks can be opened on phones, tablets, iOS and Android devices

Hardback
9781839091865
19 October 2020
$116.99
eBook (PDF)
9781839091858
19 October 2020
$116.99
eBook (ePub)
9781839091872
19 October 2020
$116.99

Note on our eBooks and Audiobooks: you can read our eBooks (ePUB or PDF) and listen to audiobooks on the free Emerald Books app on iOS, Android, and desktop. Or read and listen on Emerald's online reader (ePUB eBooks and audiobooks only). To purchase a digital book you will need to create an account if you don’t already have one. After purchasing you will receive instructions on how to get started.

  • Description
  • Contents
  • About
In the latest volume of Advances in Taxation, series editor John Hasseldine presents studies from expert contributors exploring topics such as: corporate tax planning, tax-related accounting misstatements and uncertain tax positions, financial statement readability, the tax effects of a major pension scheme change, and non-professional investor and taxpayer judgments and perceptions.

Reporting peer-reviewed 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.

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 Tax-Contingency 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 Country-by-Country 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

    John Hasseldine has been a Professor of Accounting and Taxation in the Paul College of Business and Economics at the University of New Hampshire since 2011. Previously, he was a Chair and Head of the Accounting and Finance Division at the Nottingham University Business School in the United Kingdom. John qualified as a Chartered Accountant in New Zealand, is a Fellow of the Association of Chartered Certified Accountants (FCCA) based in London, and was awarded his PhD by Indiana University in 1997.