Issue Articles
Asian Tax Journal Vol. 13 No. 1 2012
A Study on the Rightful Person to Claim Tax Refund －Focused on the Legal Interpretation－
13(1) 9-31, 2012
Are Income Smooth Associated with a Lower Cost of Capital? －Focuses on KSE and KOSDAQ Listed Firms－
13(1) 33-63, 2012
The Effect of Accrual－based and Real Earnings Management on Corporation Credit Rating －Focused on Public and Private Firms－
13(1) 65-98, 2012
Real Earnings Management and Cost of Equity Capital －Evidence from Korean Firms－
13(1) 99-130, 2012
A Study on the Cost Structure and Real Earnings Management －Focusing on the REM through Overproduction－
13(1) 131-158, 2012
Capital Market Reaction to Anticipated Minority Shareholder's Capital Gains Taxation
13(1) 159-188, 2012
The Dividend Payout and Analysts' Optimistic Forecasts Bias
13(1) 189-219, 2012
The Informativeness of Consolidated Financial Statements: From the Perspective of Value Relevance and Market Response
13(1) 221-253, 2012
The Effect of R&D Cost on Employee Stock Option Exercises and Operation Profit
13(1) 255-280, 2012
An Empirical Analysis on the Economic Consequences of Consolidated Tax Return System －Focused on Holding Company－
13(1) 281-315, 2012
A Study on Verification and Estimated Model of Tax Evasion Measurement Model
13(1) 317-355, 2012
A Study on the Beneficiary Taxation for the Purpose of Trust Law
13(1) 357-386, 2012
A Study on the Biotechnology Firm Valuation & IPO Pricing in the KOSDAQ Market
13(1) 387-422, 2012
Reform of the Tobacco Consumption Tax and the Introduction of Inflation Indexation System
13(1) 423-452, 2012
Hybrid Combined Financial Products and Tax Avoidance
13(1) 453-478, 2012