Includes bibliographical references and index.

Do creditors influence corporate tax planning? Evidence from loan covenants / Kirsten Cook, Tao Ma, and Yijia Eddie Zhao -- Tax-related accounting restatements and taxcontingency reporting / Paul N. Tanyi, J. Philipp Klaus, and Hughlene Burton -- Annual report readability and share repurchases under a temporary tax holiday / Xin Zhao, Greg Filbeck, and Ashutosh Deshmukh -- Tax planning activities and firm value: a dynamic panel analysis / Alan Kirkpatrick and Dragana Radicic -- Taxation, pension schemes and stakeholder wealth / Emmanouil Platanakis and Charles Sutcliffe -- The impact of countrybycountry reporting on nonprofessional investor / Stephanie Walton and Michael Killey -- 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.

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