ORCA
Online Research @ CardiffÂ
Browse by Current Cardiff authors
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Number of items: 16.
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Edgley, C. R. and Holland, K. M.
2020.
'Unknown unknowns' and the tax knowledge gap: power and the materiality of discretionary tax disclosures.
Critical Perspectives On Accounting
, 102227.
10.1016/j.cpa.2020.102227
Item availability restricted. |
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| Rijt, Pernill van der, Hasseldine, John and Holland, Kevin 2019. Sharing corporate tax knowledge with external advisers. Accounting and Business Research 49 (4) , pp. 454-473. 10.1080/00014788.2018.1526058 |
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| Edgley, Carla and Holland, Kevin 2017. Unknown unknowns and the tax knowledge gap: Evaluating materiality in tax disclosures. Presented at: Critical perspectives on Accounting Conference 2017, Quebec, 2-5 July 2017. -. |
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Holland, Kevin, Lindop, Sarah and Zainudin, Fatimah
2016.
Tax avoidance: a threat to corporate legitimacy? An examination of companies’ financial and CSR reports.
British Tax Review
3
, pp. 310-338.
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| Evans, Chris, Carlon, Shirley and Holland, Kevin 2016. Tax knowledge in large corporations: insights and analysis. [Project Report]. Institute of Chartered Accountants in Australia (ICAA). |
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| Wahab, Nor Shaipah Abdul and Holland, Kevin 2015. The persistence of book-tax differences. British Accounting Review 47 (4) , pp. 339-350. 10.1016/j.bar.2014.06.002 |
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| Lindop, Sarah and Holland, Kevin 2013. Dividend taxation and the pricing of UK equities. Journal of Applied Accounting Research 14 (3) , pp. 203-223. 10.1108/JAAR-01-2013-0003 |
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| Abdul Wahab, Nor Shaipah and Holland, Kevin 2012. Tax planning, corporate governance and equity value. The British Accounting Review 44 (2) , pp. 111-124. 10.1016/j.bar.2012.03.005 |
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| Holland, Kevin and Lane, Jennifer 2012. Perceived auditor independence and audit firm fees. Accounting and Business Research 42 (2) , pp. 115-141. 10.1080/00014788.2012.628157 |
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| Hasseldine, John, Holland, Kevin and van der Rijt, Pernill 2011. The market for corporate tax knowledge. Critical Perspectives on Accounting 22 (1) , pp. 39-52. 10.1016/j.cpa.2010.06.019 |
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| Holland, Kevin and Jackson, Richard H. G. 2011. Taxation influences upon the market in venture capital trust stocks: theory and practice. Accounting and Business Research 41 (1) , pp. 1-27. 10.1080/00014788.2011.549633 |
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| Hodgkinson, Lynn, Holland, Kevin and Jackson, Richard H. G. 2006. Dividend valuation, trading and transactions costs: the 1997 partial abolition of dividend tax credit repayments. Accounting and Business Research 36 (4) , pp. 253-270. 10.1080/00014788.2006.9730027 |
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| Holland, Kevin and Jackson, Richard H. G. 2004. Earnings management and deferred tax. Accounting and Business Research 34 (2) , pp. 101-123. 10.1080/00014788.2004.9729956 |
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| Cable, John, Henley, Andrew and Holland, Kevin 2002. Pot of gold or winner's curse? An event study of the auctions of 3G mobile telephone licences in the UK. Fiscal Studies 23 (4) , pp. 447-462. 10.1111/j.1475-5890.2002.tb00068.x |
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| Ezzamel, Mahmoud, Gwilliam, D. R. and Holland, Kevin 2002. The relationship between categories of non-audit services and audit fees: evidence from UK companies. International Journal of Auditing 6 (1) , pp. 13-35. 10.1111/j.1099-1123.2002.tb00003.x |
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| Cable, John and Holland, Kevin 2000. Robust vs. OLS estimation of the market model: implications for event studies. Economics Letters 69 (3) , pp. 385-391. 10.1016/S0165-1765(00)00306-2 |
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