Advances in taxation:
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...
Gespeichert in:
| Weitere Verfasser: | |
|---|---|
| Format: | Elektronisch E-Book |
| Sprache: | English |
| Veröffentlicht: |
Bingley, U.K.
Emerald Publishing Limited
2017
|
| Schriftenreihe: | Advances in taxation
v. 24 |
| Schlagworte: | |
| Online-Zugang: | DE-634 DE-1043 DE-M347 DE-523 DE-91 DE-473 DE-19 DE-355 DE-703 DE-20 DE-706 DE-824 DE-29 DE-739 Volltext |
| Zusammenfassung: | 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 |
| Beschreibung: | Includes index |
| Beschreibung: | 1 Online-Ressource (xiv, 274 Seiten) |
| ISBN: | 9781787145238 |
Internformat
MARC
| LEADER | 00000nmm a2200000 cb4500 | ||
|---|---|---|---|
| 001 | BV048846468 | ||
| 003 | DE-604 | ||
| 005 | 20231229 | ||
| 007 | cr|uuu---uuuuu | ||
| 008 | 230306s2017 |||| o||u| ||||||eng d | ||
| 020 | |a 9781787145238 |q ebook |9 978-1-78714-523-8 | ||
| 024 | 7 | |a 10.1108/S1058-7497201724 |2 doi | |
| 035 | |a (ZDB-1-EPB)9781787145238 | ||
| 035 | |a (DE-599)BVBBV048846468 | ||
| 040 | |a DE-604 |b ger |e rda | ||
| 041 | 0 | |a eng | |
| 049 | |a DE-634 |a DE-1043 |a DE-M347 |a DE-523 |a DE-91 |a DE-473 |a DE-19 |a DE-355 |a DE-703 |a DE-20 |a DE-706 |a DE-824 |a DE-29 |a DE-739 | ||
| 245 | 1 | 0 | |a Advances in taxation |c edited by John Hasseldine |
| 264 | 1 | |a Bingley, U.K. |b Emerald Publishing Limited |c 2017 | |
| 264 | 4 | |c ©2017 | |
| 300 | |a 1 Online-Ressource (xiv, 274 Seiten) | ||
| 336 | |b txt |2 rdacontent | ||
| 337 | |b c |2 rdamedia | ||
| 338 | |b cr |2 rdacarrier | ||
| 490 | 0 | |a Advances in taxation |v v. 24 | |
| 500 | |a Includes index | ||
| 505 | 8 | |a Prelims -- Market response to FIN 48 Adoption: a debt covenant theory -- Reconciling the conflicting results of prior research on the relation between aggressive book and tax reporting -- Environmental uncertainty and tax avoidance -- Impact of bonus depreciation on capital expenditures -- Generational differences in perceptions of tax fairness and attitudes towards compliance -- Demand for tax-preparation services: an exploratory examination of client versus tax-preparer expectation gaps -- Corporate income tax compliance costs and their determinants: evidence from Greece -- Index | |
| 520 | 3 | |a 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 | |
| 650 | 7 | |a Business & Economics |2 Finance | |
| 650 | 4 | |a Finance | |
| 650 | 4 | |a Taxation |z United States | |
| 650 | 4 | |a Taxation | |
| 700 | 1 | |a Hasseldine, John |4 edt | |
| 776 | 0 | 8 | |i Erscheint auch als |n Druckausgabe |z 9781787145245 |
| 856 | 4 | 0 | |u https://www.emerald.com/insight/publication/doi/10.1108/S1058-7497201724 |x Verlag |z URL des Erstveröffentlichers |3 Volltext |
| 912 | |a ZDB-1-EPB | ||
| 943 | 1 | |a oai:aleph.bib-bvb.de:BVB01-034111809 | |
| 966 | e | |u https://www.emerald.com/insight/publication/doi/10.1108/S1058-7497201724 |l DE-634 |p ZDB-1-EPB |x Verlag |3 Volltext | |
| 966 | e | |u https://www.emerald.com/insight/publication/doi/10.1108/S1058-7497201724 |l DE-1043 |p ZDB-1-EPB |x Verlag |3 Volltext | |
| 966 | e | |u https://www.emerald.com/insight/publication/doi/10.1108/S1058-7497201724 |l DE-M347 |p ZDB-1-EPB |x Verlag |3 Volltext | |
| 966 | e | |u https://www.emerald.com/insight/publication/doi/10.1108/S1058-7497201724 |l DE-523 |p ZDB-1-EPB |x Verlag |3 Volltext | |
| 966 | e | |u https://www.emerald.com/insight/publication/doi/10.1108/S1058-7497201724 |l DE-91 |p ZDB-1-EPB |x Verlag |3 Volltext | |
| 966 | e | |u https://www.emerald.com/insight/publication/doi/10.1108/S1058-7497201724 |l DE-473 |p ZDB-1-EPB |x Verlag |3 Volltext | |
| 966 | e | |u https://www.emerald.com/insight/publication/doi/10.1108/S1058-7497201724 |l DE-19 |p ZDB-1-EPB |x Verlag |3 Volltext | |
| 966 | e | |u https://www.emerald.com/insight/publication/doi/10.1108/S1058-7497201724 |l DE-355 |p ZDB-1-EPB |x Verlag |3 Volltext | |
| 966 | e | |u https://www.emerald.com/insight/publication/doi/10.1108/S1058-7497201724 |l DE-703 |p ZDB-1-EPB |x Verlag |3 Volltext | |
| 966 | e | |u https://www.emerald.com/insight/publication/doi/10.1108/S1058-7497201724 |l DE-20 |p ZDB-1-EPB |x Verlag |3 Volltext | |
| 966 | e | |u https://www.emerald.com/insight/publication/doi/10.1108/S1058-7497201724 |l DE-706 |p ZDB-1-EPB |x Verlag |3 Volltext | |
| 966 | e | |u https://www.emerald.com/insight/publication/doi/10.1108/S1058-7497201724 |l DE-824 |p ZDB-1-EPB |x Verlag |3 Volltext | |
| 966 | e | |u https://www.emerald.com/insight/publication/doi/10.1108/S1058-7497201724 |l DE-29 |p ZDB-1-EPB |x Verlag |3 Volltext | |
| 966 | e | |u https://www.emerald.com/insight/publication/doi/10.1108/S1058-7497201724 |l DE-739 |p ZDB-1-EPB |x Verlag |3 Volltext | |
Datensatz im Suchindex
| _version_ | 1806232941845544960 |
|---|---|
| adam_text | |
| adam_txt | |
| any_adam_object | |
| any_adam_object_boolean | |
| author2 | Hasseldine, John |
| author2_role | edt |
| author2_variant | j h jh |
| author_facet | Hasseldine, John |
| building | Verbundindex |
| bvnumber | BV048846468 |
| collection | ZDB-1-EPB |
| contents | Prelims -- Market response to FIN 48 Adoption: a debt covenant theory -- Reconciling the conflicting results of prior research on the relation between aggressive book and tax reporting -- Environmental uncertainty and tax avoidance -- Impact of bonus depreciation on capital expenditures -- Generational differences in perceptions of tax fairness and attitudes towards compliance -- Demand for tax-preparation services: an exploratory examination of client versus tax-preparer expectation gaps -- Corporate income tax compliance costs and their determinants: evidence from Greece -- Index |
| ctrlnum | (ZDB-1-EPB)9781787145238 (DE-599)BVBBV048846468 |
| format | Electronic eBook |
| fullrecord | <?xml version="1.0" encoding="UTF-8"?><collection xmlns="http://www.loc.gov/MARC21/slim"><record><leader>00000nmm a2200000 cb4500</leader><controlfield tag="001">BV048846468</controlfield><controlfield tag="003">DE-604</controlfield><controlfield tag="005">20231229</controlfield><controlfield tag="007">cr|uuu---uuuuu</controlfield><controlfield tag="008">230306s2017 |||| o||u| ||||||eng d</controlfield><datafield tag="020" ind1=" " ind2=" "><subfield code="a">9781787145238</subfield><subfield code="q">ebook</subfield><subfield code="9">978-1-78714-523-8</subfield></datafield><datafield tag="024" ind1="7" ind2=" "><subfield code="a">10.1108/S1058-7497201724</subfield><subfield code="2">doi</subfield></datafield><datafield tag="035" ind1=" " ind2=" "><subfield code="a">(ZDB-1-EPB)9781787145238</subfield></datafield><datafield tag="035" ind1=" " ind2=" "><subfield code="a">(DE-599)BVBBV048846468</subfield></datafield><datafield tag="040" ind1=" " ind2=" "><subfield code="a">DE-604</subfield><subfield code="b">ger</subfield><subfield code="e">rda</subfield></datafield><datafield tag="041" ind1="0" ind2=" "><subfield code="a">eng</subfield></datafield><datafield tag="049" ind1=" " ind2=" "><subfield code="a">DE-634</subfield><subfield code="a">DE-1043</subfield><subfield code="a">DE-M347</subfield><subfield code="a">DE-523</subfield><subfield code="a">DE-91</subfield><subfield code="a">DE-473</subfield><subfield code="a">DE-19</subfield><subfield code="a">DE-355</subfield><subfield code="a">DE-703</subfield><subfield code="a">DE-20</subfield><subfield code="a">DE-706</subfield><subfield code="a">DE-824</subfield><subfield code="a">DE-29</subfield><subfield code="a">DE-739</subfield></datafield><datafield tag="245" ind1="1" ind2="0"><subfield code="a">Advances in taxation</subfield><subfield code="c">edited by John Hasseldine</subfield></datafield><datafield tag="264" ind1=" " ind2="1"><subfield code="a">Bingley, U.K.</subfield><subfield code="b">Emerald Publishing Limited</subfield><subfield code="c">2017</subfield></datafield><datafield tag="264" ind1=" " ind2="4"><subfield code="c">©2017</subfield></datafield><datafield tag="300" ind1=" " ind2=" "><subfield code="a">1 Online-Ressource (xiv, 274 Seiten)</subfield></datafield><datafield tag="336" ind1=" " ind2=" "><subfield code="b">txt</subfield><subfield code="2">rdacontent</subfield></datafield><datafield tag="337" ind1=" " ind2=" "><subfield code="b">c</subfield><subfield code="2">rdamedia</subfield></datafield><datafield tag="338" ind1=" " ind2=" "><subfield code="b">cr</subfield><subfield code="2">rdacarrier</subfield></datafield><datafield tag="490" ind1="0" ind2=" "><subfield code="a">Advances in taxation</subfield><subfield code="v">v. 24</subfield></datafield><datafield tag="500" ind1=" " ind2=" "><subfield code="a">Includes index</subfield></datafield><datafield tag="505" ind1="8" ind2=" "><subfield code="a">Prelims -- Market response to FIN 48 Adoption: a debt covenant theory -- Reconciling the conflicting results of prior research on the relation between aggressive book and tax reporting -- Environmental uncertainty and tax avoidance -- Impact of bonus depreciation on capital expenditures -- Generational differences in perceptions of tax fairness and attitudes towards compliance -- Demand for tax-preparation services: an exploratory examination of client versus tax-preparer expectation gaps -- Corporate income tax compliance costs and their determinants: evidence from Greece -- Index</subfield></datafield><datafield tag="520" ind1="3" ind2=" "><subfield code="a">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</subfield></datafield><datafield tag="650" ind1=" " ind2="7"><subfield code="a">Business & Economics</subfield><subfield code="2">Finance</subfield></datafield><datafield tag="650" ind1=" " ind2="4"><subfield code="a">Finance</subfield></datafield><datafield tag="650" ind1=" " ind2="4"><subfield code="a">Taxation</subfield><subfield code="z">United States</subfield></datafield><datafield tag="650" ind1=" " ind2="4"><subfield code="a">Taxation</subfield></datafield><datafield tag="700" ind1="1" ind2=" "><subfield code="a">Hasseldine, John</subfield><subfield code="4">edt</subfield></datafield><datafield tag="776" ind1="0" ind2="8"><subfield code="i">Erscheint auch als</subfield><subfield code="n">Druckausgabe</subfield><subfield code="z">9781787145245</subfield></datafield><datafield tag="856" ind1="4" ind2="0"><subfield code="u">https://www.emerald.com/insight/publication/doi/10.1108/S1058-7497201724</subfield><subfield code="x">Verlag</subfield><subfield code="z">URL des Erstveröffentlichers</subfield><subfield code="3">Volltext</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">ZDB-1-EPB</subfield></datafield><datafield tag="943" ind1="1" ind2=" "><subfield code="a">oai:aleph.bib-bvb.de:BVB01-034111809</subfield></datafield><datafield tag="966" ind1="e" ind2=" "><subfield code="u">https://www.emerald.com/insight/publication/doi/10.1108/S1058-7497201724</subfield><subfield code="l">DE-634</subfield><subfield code="p">ZDB-1-EPB</subfield><subfield code="x">Verlag</subfield><subfield code="3">Volltext</subfield></datafield><datafield tag="966" ind1="e" ind2=" "><subfield code="u">https://www.emerald.com/insight/publication/doi/10.1108/S1058-7497201724</subfield><subfield code="l">DE-1043</subfield><subfield code="p">ZDB-1-EPB</subfield><subfield code="x">Verlag</subfield><subfield code="3">Volltext</subfield></datafield><datafield tag="966" ind1="e" ind2=" "><subfield code="u">https://www.emerald.com/insight/publication/doi/10.1108/S1058-7497201724</subfield><subfield code="l">DE-M347</subfield><subfield code="p">ZDB-1-EPB</subfield><subfield code="x">Verlag</subfield><subfield code="3">Volltext</subfield></datafield><datafield tag="966" ind1="e" ind2=" "><subfield code="u">https://www.emerald.com/insight/publication/doi/10.1108/S1058-7497201724</subfield><subfield code="l">DE-523</subfield><subfield code="p">ZDB-1-EPB</subfield><subfield code="x">Verlag</subfield><subfield code="3">Volltext</subfield></datafield><datafield tag="966" ind1="e" ind2=" "><subfield code="u">https://www.emerald.com/insight/publication/doi/10.1108/S1058-7497201724</subfield><subfield code="l">DE-91</subfield><subfield code="p">ZDB-1-EPB</subfield><subfield code="x">Verlag</subfield><subfield code="3">Volltext</subfield></datafield><datafield tag="966" ind1="e" ind2=" "><subfield code="u">https://www.emerald.com/insight/publication/doi/10.1108/S1058-7497201724</subfield><subfield code="l">DE-473</subfield><subfield code="p">ZDB-1-EPB</subfield><subfield code="x">Verlag</subfield><subfield code="3">Volltext</subfield></datafield><datafield tag="966" ind1="e" ind2=" "><subfield code="u">https://www.emerald.com/insight/publication/doi/10.1108/S1058-7497201724</subfield><subfield code="l">DE-19</subfield><subfield code="p">ZDB-1-EPB</subfield><subfield code="x">Verlag</subfield><subfield code="3">Volltext</subfield></datafield><datafield tag="966" ind1="e" ind2=" "><subfield code="u">https://www.emerald.com/insight/publication/doi/10.1108/S1058-7497201724</subfield><subfield code="l">DE-355</subfield><subfield code="p">ZDB-1-EPB</subfield><subfield code="x">Verlag</subfield><subfield code="3">Volltext</subfield></datafield><datafield tag="966" ind1="e" ind2=" "><subfield code="u">https://www.emerald.com/insight/publication/doi/10.1108/S1058-7497201724</subfield><subfield code="l">DE-703</subfield><subfield code="p">ZDB-1-EPB</subfield><subfield code="x">Verlag</subfield><subfield code="3">Volltext</subfield></datafield><datafield tag="966" ind1="e" ind2=" "><subfield code="u">https://www.emerald.com/insight/publication/doi/10.1108/S1058-7497201724</subfield><subfield code="l">DE-20</subfield><subfield code="p">ZDB-1-EPB</subfield><subfield code="x">Verlag</subfield><subfield code="3">Volltext</subfield></datafield><datafield tag="966" ind1="e" ind2=" "><subfield code="u">https://www.emerald.com/insight/publication/doi/10.1108/S1058-7497201724</subfield><subfield code="l">DE-706</subfield><subfield code="p">ZDB-1-EPB</subfield><subfield code="x">Verlag</subfield><subfield code="3">Volltext</subfield></datafield><datafield tag="966" ind1="e" ind2=" "><subfield code="u">https://www.emerald.com/insight/publication/doi/10.1108/S1058-7497201724</subfield><subfield code="l">DE-824</subfield><subfield code="p">ZDB-1-EPB</subfield><subfield code="x">Verlag</subfield><subfield code="3">Volltext</subfield></datafield><datafield tag="966" ind1="e" ind2=" "><subfield code="u">https://www.emerald.com/insight/publication/doi/10.1108/S1058-7497201724</subfield><subfield code="l">DE-29</subfield><subfield code="p">ZDB-1-EPB</subfield><subfield code="x">Verlag</subfield><subfield code="3">Volltext</subfield></datafield><datafield tag="966" ind1="e" ind2=" "><subfield code="u">https://www.emerald.com/insight/publication/doi/10.1108/S1058-7497201724</subfield><subfield code="l">DE-739</subfield><subfield code="p">ZDB-1-EPB</subfield><subfield code="x">Verlag</subfield><subfield code="3">Volltext</subfield></datafield></record></collection> |
| id | DE-604.BV048846468 |
| illustrated | Not Illustrated |
| index_date | 2024-07-03T21:39:05Z |
| indexdate | 2024-08-02T00:19:26Z |
| institution | BVB |
| isbn | 9781787145238 |
| language | English |
| oai_aleph_id | oai:aleph.bib-bvb.de:BVB01-034111809 |
| open_access_boolean | |
| owner | DE-634 DE-1043 DE-M347 DE-523 DE-91 DE-BY-TUM DE-473 DE-BY-UBG DE-19 DE-BY-UBM DE-355 DE-BY-UBR DE-703 DE-20 DE-706 DE-824 DE-29 DE-739 |
| owner_facet | DE-634 DE-1043 DE-M347 DE-523 DE-91 DE-BY-TUM DE-473 DE-BY-UBG DE-19 DE-BY-UBM DE-355 DE-BY-UBR DE-703 DE-20 DE-706 DE-824 DE-29 DE-739 |
| physical | 1 Online-Ressource (xiv, 274 Seiten) |
| psigel | ZDB-1-EPB |
| publishDate | 2017 |
| publishDateSearch | 2017 |
| publishDateSort | 2017 |
| publisher | Emerald Publishing Limited |
| record_format | marc |
| series2 | Advances in taxation |
| spelling | Advances in taxation edited by John Hasseldine Bingley, U.K. Emerald Publishing Limited 2017 ©2017 1 Online-Ressource (xiv, 274 Seiten) txt rdacontent c rdamedia cr rdacarrier Advances in taxation v. 24 Includes index Prelims -- Market response to FIN 48 Adoption: a debt covenant theory -- Reconciling the conflicting results of prior research on the relation between aggressive book and tax reporting -- Environmental uncertainty and tax avoidance -- Impact of bonus depreciation on capital expenditures -- Generational differences in perceptions of tax fairness and attitudes towards compliance -- Demand for tax-preparation services: an exploratory examination of client versus tax-preparer expectation gaps -- Corporate income tax compliance costs and their determinants: evidence from Greece -- Index 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 Business & Economics Finance Finance Taxation United States Taxation Hasseldine, John edt Erscheint auch als Druckausgabe 9781787145245 https://www.emerald.com/insight/publication/doi/10.1108/S1058-7497201724 Verlag URL des Erstveröffentlichers Volltext |
| spellingShingle | Advances in taxation Prelims -- Market response to FIN 48 Adoption: a debt covenant theory -- Reconciling the conflicting results of prior research on the relation between aggressive book and tax reporting -- Environmental uncertainty and tax avoidance -- Impact of bonus depreciation on capital expenditures -- Generational differences in perceptions of tax fairness and attitudes towards compliance -- Demand for tax-preparation services: an exploratory examination of client versus tax-preparer expectation gaps -- Corporate income tax compliance costs and their determinants: evidence from Greece -- Index Business & Economics Finance Finance Taxation United States Taxation |
| title | Advances in taxation |
| title_auth | Advances in taxation |
| title_exact_search | Advances in taxation |
| title_exact_search_txtP | Advances in taxation |
| title_full | Advances in taxation edited by John Hasseldine |
| title_fullStr | Advances in taxation edited by John Hasseldine |
| title_full_unstemmed | Advances in taxation edited by John Hasseldine |
| title_short | Advances in taxation |
| title_sort | advances in taxation |
| topic | Business & Economics Finance Finance Taxation United States Taxation |
| topic_facet | Business & Economics Finance Taxation United States Taxation |
| url | https://www.emerald.com/insight/publication/doi/10.1108/S1058-7497201724 |
| work_keys_str_mv | AT hasseldinejohn advancesintaxation |