Issue Articles
Asian Tax Journal Vol. 12 No. 1 2011
A Research on the Value Relevance of R&D Expenses －The Emphasis on Endogenous Growth Theory－
12(1) 9-43, 2011
Evaluation of 2010 Tax Reform according to IFRS Adoption in Korea
12(1) 45-87, 2011
The Rational Taxation Plan of Capital Gains Tax for One House per Household
12(1) 89-118, 2011
A Look at a History of China’s Tax System
12(1) 119-152, 2011
Audit Quality and Cost of Capital
12(1) 153-189, 2011
The Effect of Corporate Governance on Abnormal Audit Fees and Abnormal Audit Hours
12(1) 191-227, 2011
The Annual Earnings Distribution's Characteristics in Small Cumulative Profits Firms at the End of the Third Quarter －Focused on the Income Smoothing－
12(1) 229-264, 2011
The Relation of Tax Loss Carryforwards and Earnings Management through Real Activities
12(1) 265-294, 2011
Effective Tax Planning by M Company －The Possibility of Tax Friction through Barter－Trading and Improvement－
12(1) 295-323, 2011
A Study on the 「Taxpayers' Rights Law」 and Taxpayers' Rights Agency
12(1) 325-348, 2011
An Empirical Study on Financial Characteristics of KOSDAQ IPO Firms Inducing Foreign Investments
12(1) 349-374, 2011