Issue Articles
Asian Tax Journal Vol. 15 No. 1 2014
Managerial Ownership and Implied Cost of Equity Capital －Evidence from Korea－
15(1) 9-29, 2014
Case Studies of Tax Evasion by Changing Country of Residence －with Focus on Shipping and Toy Magnates－
15(1) 31-62, 2014
Interaction Effect between Corporate Governance and Internal Accounting Control on Accounting Fraud
15(1) 63-82, 2014
The Tax Effects of Reformation of Merger Tax System on Merged Company
15(1) 83-103, 2014
A Study on the Improvement in Relation to Evidence on Expenditure Subsidized by Government
15(1) 105-126, 2014
Implementing Separate Depreciation Systems for Book and Tax Purposes
15(1) 127-161, 2014
IFRS Adoption and Value Relevance of Accounting Information
15(1) 163-187, 2014
An Analysis of Validity of Policy for Securing Tax Revenue Using Corporate Tax Rate
15(1) 189-216, 2014
Improvement of Corporate Income Tax Law on the Capitalization of Borrowing Costs －Focused on the difference between GAAP and Income Tax Law－
15(1) 217-250, 2014
The Effects of Accruals Quality on the Value Relevance of Earnings and Equity Value
15(1) 251-277, 2014