Advances in Taxation

John Hasseldine has been a Professor of Accounting and Taxation in the Paul College of Business and Economics at the University of New Hampshire since 2011. Previously, he was a Chair and Head of the Accounting and Finance Division at the Nottingham University Business School in the United Kingdom. John qualified as a Chartered Accountant in New Zealand, is a Fellow of the Association of Chartered Certified Accountants (FCCA) based in London, and was awarded his PhD by Indiana University in 1997.

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