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Browse by Current Cardiff authors

Number of items: 18.

Song, Qian and Holland, Kevin ORCID: 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
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Holland, Kevin ORCID:, 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: and Holland, K. M. ORCID: 2021. 'Unknown unknowns' and the tax knowledge gap: power and the materiality of discretionary tax disclosures. Critical Perspectives On Accounting 81 , 102227. 10.1016/

Rijt, Pernill van der, Hasseldine, John and Holland, Kevin ORCID: 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: and Holland, Kevin ORCID: 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:, 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: 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: 2015. The persistence of book-tax differences. British Accounting Review 47 (4) , pp. 339-350. 10.1016/

Lindop, Sarah and Holland, Kevin ORCID: 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: 2012. Tax planning, corporate governance and equity value. The British Accounting Review 44 (2) , pp. 111-124. 10.1016/

Holland, Kevin ORCID: 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: and van der Rijt, Pernill 2011. The market for corporate tax knowledge. Critical Perspectives on Accounting 22 (1) , pp. 39-52. 10.1016/

Holland, Kevin ORCID: 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: 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: 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: 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:, Gwilliam, D. R. and Holland, Kevin ORCID: 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: 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

This list was generated on Mon Jun 24 06:54:54 2024 BST.