Advances in Taxation - Hardback - 9781787145245

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.

• | Author: John Hasseldine
• | Publisher: Emerald Publishing Limited
• | Publication Date: Sep 29, 2017
• | Number of Pages: 288 pages
• | Binding: Hardback or Cased Book
• | ISBN-10: 1787145247
• | ISBN-13: 9781787145245