{"product_id":"advances-in-taxation-9781787145245","title":"Advances in Taxation","description":"\u003cp\u003e • Author(s): John Hasseldine\u003cbr\u003e • Publisher: Emerald Publishing Limited\u003cbr\u003e • Publisher Imprint: Emerald Publishing Limited\u003cbr\u003e • BISAC: Finance - General\u003c\/p\u003e\u003cp\u003eVolume 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.\u003cbr\u003e\u003c\/p\u003e","brand":"Atlantic Books","offers":[{"title":"Hardcover","offer_id":46474428612759,"sku":"9781787145245","price":11869.0,"currency_code":"INR","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0666\/3471\/1191\/files\/9781787145245.jpg?v=1766267917","url":"https:\/\/atlanticbooks.com\/products\/advances-in-taxation-9781787145245","provider":"Atlantic Books","version":"1.0","type":"link"}