Tax avoidance research: (Record no. 8487)
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| 000 -LEADER | |
|---|---|
| fixed length control field | 02642nam a22002177a 4500 |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20250113210548.0 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION | |
| fixed length control field | 250113b |||||||| |||| 00| 0 eng d |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER | |
| International Standard Book Number | 9783031517648 |
| 082 ## - DEWEY DECIMAL CLASSIFICATION NUMBER | |
| Classification number | 343.05 |
| Item number | DE |
| 100 ## - MAIN ENTRY--PERSONAL NAME | |
| Personal name | De Vito, Antonio |
| 245 ## - TITLE STATEMENT | |
| Title | Tax avoidance research: |
| Remainder of title | exploring networks and dynamics of global academic collaboration |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. (IMPRINT) | |
| Name of publisher, distributor, etc. | Springer |
| Place of publication, distribution, etc. | Cham |
| Date of publication, distribution, etc. | 2024 |
| 300 ## - PHYSICAL DESCRIPTION | |
| Extent | xiv, 175 p. |
| 365 ## - TRADE PRICE | |
| Price type code | EUR |
| Price amount | 109.99 |
| 490 ## - SERIES STATEMENT | |
| Series statement | SIDREA Series in Accounting and Business Administration |
| 500 ## - GENERAL NOTE | |
| General note | Table of content:<br/>Introduction<br/>Antonio De Vito, Francesco Grossetti<br/>Pages 1-4<br/>Exploring Tax Avoidance: A Synthesis of the Literature<br/>Antonio De Vito, Francesco Grossetti<br/>Pages 5-31<br/>Network Analysis: A Mathematical Framework<br/>Antonio De Vito, Francesco Grossetti<br/>Pages 33-49<br/>Networks of Tax Avoidance Research<br/>Antonio De Vito, Francesco Grossetti<br/>Pages 51-127<br/>Conclusion<br/>Antonio De Vito, Francesco Grossetti<br/>Pages 129-132<br/><br/>[https://link.springer.com/book/10.1007/978-3-031-51765-5] |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | This book explores the intricate realm of tax avoidance, synthesizing existing empirical literature in the field. The work starts by exploring the theoretical underpinnings of tax avoidance, dissecting its unique features compared to tax evasion. It delves into measurement methodologies and dissects the determinants contributing to its prevalence. Moreover, it analyzes the economic consequences of tax avoidance, emphasizing its impact on critical accounting issues, including financial reporting transparency, cost of capital, and firm value. Next, the book offers a foundational understanding of graph theory, unveiling the core elements of networks, such as nodes and edges. The book covers the theoretical fundamentals and addresses the practical side of constructing networks based on real-world relational systems. It emphasizes the importance of effective data collection and representation methods and underscores the importance of optimizing network layouts for enhanced visual representation. Using network analysis, the book further offers a deep dive into empirical studies on tax avoidance over the past two decades, revealing insights into the collaborative nature of this stream of research. Finally, the book summarizes the key insights of the network analysis on tax avoidance. It underscores the dynamic nature of individual authors' roles and affiliations, shedding light on the collaborative dynamics within institutions<br/><br/>(https://link.springer.com/book/10.1007/978-3-031-51765-5) |
| 650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name as entry element | Tax planning |
| 700 ## - ADDED ENTRY--PERSONAL NAME | |
| Personal name | Grossetti, Francesco |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) | |
| Koha item type | Book |
| Source of classification or shelving scheme | Dewey Decimal Classification |
| Withdrawn status | Lost status | Source of classification or shelving scheme | Damaged status | Not for loan | Collection code | Bill No | Bill Date | Home library | Current library | Shelving location | Date acquired | Source of acquisition | Cost, normal purchase price | Total Checkouts | Full call number | Accession Number | Date last seen | Copy number | Cost, replacement price | Price effective from | Koha item type |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Dewey Decimal Classification | Finance & Accounting | IN31971 | 18-12-2024 | Indian Institute of Management LRC | Indian Institute of Management LRC | General Stacks | 01/15/2025 | Overseas Press India Private | 6799.03 | 343.05 DE | 007242 | 01/15/2025 | 1 | 10460.05 | 01/15/2025 | Book |