Issue Articles

Asian Tax Journal Vol. 17 No. 1 2016

• The Effects of PF Loan Guarantees on the Firm Value and Cost of Debt

  Jong Sung Park

  17(1) 9-33, 2016

  Abstract Full Text for PDF

• Study Concerning Issues Engendered by Taxation on New Financial Products －Focusing on Equity Linked Warrant (ELW)－

  Su Sung Kim

  17(1) 35-60, 2016

  Abstract Full Text for PDF

• Factors Involved in the Selection of New Audit Firm under the Mandatory Auditor Rotation

  Mun Ho Hwang

  17(1) 61-87, 2016

  Abstract Full Text for PDF

• The Relationship Between Manager’s Perquisite Consumption and Earnings Management

  Choi Ung-Yong

  17(1) 89-123, 2016

  Abstract Full Text for PDF

• The Effect of Related Party Transactions and Reported Income Ratio Differences on Tax Avoidance

  Hyung-Bai Lee

  17(1) 125-160, 2016

  Abstract Full Text for PDF

• The Effects of Headquarters’Location on the Value Relevance of Accounting Information

  Oungrak Oh

  17(1) 161-180, 2016

  Abstract Full Text for PDF

• The Effect of Gross Profitability on the Expected Stock Return

  Hyuck Jun Song

  17(1) 181-197, 2016

  Abstract Full Text for PDF

• The Influence of Tax and Non－Tax Factors on Individual Donations

  Jin Joo Moon

  17(1) 199-220, 2016

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• The Relation between Accrual Reliability and Accrual Persistence

  Lee, Se－Young

  17(1) 221-246, 2016

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• Research on Accrual Budgeting as a Tool to Manage Government Debt

  Kim, Bong-Hwan , Hur, Yea Seul

  17(1) 247-268, 2016

  Abstract Full Text for PDF