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Books > Business & Economics > Finance & accounting > Accounting > Financial reporting, financial statements
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Advances in Taxation (Hardcover)
Loot Price: R3,052
Discovery Miles 30 520
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Advances in Taxation (Hardcover)
Series: Advances in Taxation
Expected to ship within 12 - 17 working days
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Volume 25 features eight articles. In the lead article, Savannah
Guo, Sabrina Chi, and Kirsten Cook examine short selling as one
external determinant of corporate tax avoidance and find that short
interest is negatively associated with subsequent tax-avoidance
levels and this effect is incremental to other factors identified
by prior research. Next, Mark Bauman and Cathalene Rogers Bowler
examine the effect of FIN48 on earnings management activity, by
focusing on changes in the deferred tax asset valuation allowance.
In the third article, Anthony Billings, Cheol Lee, and Jaegul Lee
study whether the lowering of dividend taxes as part of the U.S.
Jobs and Growth Tax Relief Reconciliation Act of 2003 resulted in
an increase in dividend payouts at the expense of R&D spending.
The fourth article by Brian Dowis and Ted Englebrecht examines
reasonable compensation in closely-held corporations and the impact
of gender, political affiliation, and family makeup on decisions
made in the U.S. Tax Court. Then, a practice-related study by Sonja
Pippin, Jeffrey Wong, and Richard Mason reports on a survey of
Americans living abroad on the impact of tax rules explicitly
designed for these individuals. They find that Americans living
abroad experience the Foreign Account Tax Compliance Act as
negatively impacting their lives. The next three articles in this
volume have an international focus. Zakir Akhand investigates the
effects of the corporate sector on the effectiveness of selected
tax compliance instruments in the context of large Bangladesh
corporate taxpayers. K-Rine Chong and Murugesh Arunachalam examine
the determinants of enforced tax compliance behaviour of Malaysian
citizens with trust in the tax agency assumed to be a mediating
variable. Lastly, Bitzenis and Vasileios investigate the effect of
the economic downturn in Greece on the factors determining the
level of tax morale through primary data from a European Union
funded research project on the Greek shadow economy.
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