02974nam a2200529Ii 4500 000154362 UtOrBLW 20220505203343.0 20171016100025.0 m o d cr un||||||||| 171016s2017 enk ob 001 0 eng d NEZPRACOVANÝ IMPORT 9781787145238 (e-book) 9781787149601 ePUB n us HJ2362 .A38 2017 KFF bicssc BUS027000 bisacsh 336.2 336.200973 23 Advances in taxation. Volume 24 / edited by John Hasseldine. Bingley, U.K. : Emerald Publishing Limited, 2017. ©2017 1 online resource (xiv, 274 pages). text txt rdacontent computer c rdamedia online resource cr rdacarrier Advances in taxation, 1058-7497 ; v. 24 Includes index. Includes bibliographical references. 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. Print version record Taxation United States. Taxation. Business & Economics Finance General. bisacsh Finance. bicssc Hasseldine, John, editor. 9781787145245 https://www.emerald.com/insight/publication/doi/10.1108/S1058-7497201724 Plný text https://knihovna.vse.cz/zdroje/emerald-ebooks/ Informace o práci s e-knihami EMERALD EB NEPOSILAT EB