Cargando…
Advances in taxation. Volume 24 /
Tax researchers have an important role to play in conducting and publishing rigorous quality research in the uncertain times facing the world's tax systems. There are many research questions to be addressed, and Advances in Taxation invites submissions on a broad range of tax topics.
| Clasificación: | Libro Electrónico |
|---|---|
| Otros Autores: | |
| Formato: | Electrónico eBook |
| Idioma: | Inglés |
| Publicado: |
Bingley, UK :
Emerald Publishing Limited,
2017.
|
| Edición: | First edition. |
| Colección: | Advances in taxation ;
v. 24, |
| Temas: | |
| Acceso en línea: | Texto completo |
Tabla de Contenidos:
- Front Cover; Advances in Taxation; Copyright Page; Contents; List of Contributors; Editorial Board; Introduction; The Role of Tax Researchers; Market Response to FIN 48 Adoption: A Debt Covenant Theory; Introduction; Background; FIN 48; Debt Covenants; FIN 48 and Debt; Market Response; Sample Selection and Research Design; Data and Sample Selection; Research Design; Changes in Equity; Cost of Debt; Market Response; Results; Descriptive Statistics and Univariate Results; Multivariate Results; Change in Equity; Cost of Debt Analysis; Market Response; Conclusion; Notes; Acknowledgments.
- Reconciling the conflicting results of prior research on the relation between aggressive book and tax reporting; Introduction; Literature review; Method and results; Discussion; Conclusion; Notes; Acknowledgments; References; Appendix A: Variable Names and Definitions.
- Environmental Uncertainty and Tax Avoidance; Introduction; Literature Review and Hypothesis Development; Research Design; Empirical results; Robustness Checks and Additional Tests; Using Alternative Environmental Uncertainty Measure; Two-stage Least Squares (2SLS) Regression Analysis; Other Additional Tests; Small Firms versus Large Firms; High-Leverage Firms versus Low-Leverage Firms; Corporate Innovation; Conclusion; Notes; References; Appendix A: Variable definitions.