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Full Description
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.
Contents
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
