Song, Qian and Holland, Kevin ORCID: https://orcid.org/0000-0002-0414-2503
2023.
The quality of tax accounting for financial reporting purposes: International evidence from the United Kingdom.
Journal of International Accounting, Auditing and Taxation
52
, 100564.
10.1016/j.intaccaudtax.2023.100564
Item availability restricted. |
Holland, Kevin ORCID: https://orcid.org/0000-0002-0414-2503, Lindop, Sarah and Abdul Wahab, Nor Shaipah 2022. How do managers and shareholders respond to taxation? An analysis of the introduction of the UK real estate investment trust legislation. Abacus 58 (2) , pp. 334-364. 10.1111/abac.12239 |
Edgley, C. R. ORCID: https://orcid.org/0000-0002-7922-1994 and Holland, K. M. ORCID: https://orcid.org/0000-0002-0414-2503 2021. 'Unknown unknowns' and the tax knowledge gap: power and the materiality of discretionary tax disclosures. Critical Perspectives On Accounting 81 , 102227. 10.1016/j.cpa.2020.102227 |
Rijt, Pernill van der, Hasseldine, John and Holland, Kevin ORCID: https://orcid.org/0000-0002-0414-2503 2019. Sharing corporate tax knowledge with external advisers. Accounting and Business Research 49 (4) , pp. 454-473. 10.1080/00014788.2018.1526058 |
Edgley, Carla ORCID: https://orcid.org/0000-0002-7922-1994 and Holland, Kevin ORCID: https://orcid.org/0000-0002-0414-2503 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. -. |
Holland, Kevin ORCID: https://orcid.org/0000-0002-0414-2503, 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. |
Evans, Chris, Carlon, Shirley and Holland, Kevin ORCID: https://orcid.org/0000-0002-0414-2503 2016. Tax knowledge in large corporations: insights and analysis. [Project Report]. Institute of Chartered Accountants in Australia (ICAA). |
Wahab, Nor Shaipah Abdul and Holland, Kevin ORCID: https://orcid.org/0000-0002-0414-2503 2015. The persistence of book-tax differences. British Accounting Review 47 (4) , pp. 339-350. 10.1016/j.bar.2014.06.002 |
Lindop, Sarah and Holland, Kevin ORCID: https://orcid.org/0000-0002-0414-2503 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 |
Abdul Wahab, Nor Shaipah and Holland, Kevin ORCID: https://orcid.org/0000-0002-0414-2503 2012. Tax planning, corporate governance and equity value. The British Accounting Review 44 (2) , pp. 111-124. 10.1016/j.bar.2012.03.005 |
Holland, Kevin ORCID: https://orcid.org/0000-0002-0414-2503 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 |
Hasseldine, John, Holland, Kevin ORCID: https://orcid.org/0000-0002-0414-2503 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 |
Holland, Kevin ORCID: https://orcid.org/0000-0002-0414-2503 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 |
Hodgkinson, Lynn, Holland, Kevin ORCID: https://orcid.org/0000-0002-0414-2503 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 |
Holland, Kevin ORCID: https://orcid.org/0000-0002-0414-2503 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 |
Cable, John, Henley, Andrew and Holland, Kevin ORCID: https://orcid.org/0000-0002-0414-2503 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 |
Ezzamel, Mahmoud ORCID: https://orcid.org/0000-0002-3673-8440, Gwilliam, D. R. and Holland, Kevin ORCID: https://orcid.org/0000-0002-0414-2503 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 |
Cable, John and Holland, Kevin ORCID: https://orcid.org/0000-0002-0414-2503 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 |