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Advances in Taxation

Advances in Taxation

Hardcover

Series: Advances in Taxation, Book 24

AccountingInvesting & Finance

ISBN10: 1787145247
ISBN13: 9781787145245
Publisher: Emerald Pub Ltd
Published: Sep 29 2017
Pages: 288
Weight: 1.15
Height: 0.90 Width: 6.30 Depth: 9.10
Language: English
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.

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