Issue Articles

Asian Tax Journal Vol. 22 No. 1 2021

• Suggestion on Improvement of Tax System for Fostering and Supporting the Bio－Pharmaceutical Industry

  Kim, Kap-Soon

  22(1) 9-31, 2021

  Abstract Full Text for PDF

• The Effect of Short－Term Debt of Client Firms on Audit Fees and Audit Hours ：Focusing on Rated Firms

  Hoi Yoon , Hee Chun Roh

  22(1) 33-65, 2021

  Abstract Full Text for PDF

• The Effects of R&D Capitalization and Accounting Error Correction on Value Relevance：Focused on the Theme Supervision of Bio－Pharm Companies

  Jeon, Hong-Min

  22(1) 67-87, 2021

  Abstract Full Text for PDF

• Coefficient(VAIC) on the Cost Behavior and Credit Risk of Unlisted Company

  Kim, Seong-Gyu

  22(1) 89-122, 2021

  Abstract Full Text for PDF

• Study on Accounting Audit System in Vietnam -Focusing on Measures taken by Korean Companies-

  Suh Jung-hwa

  22(1) 123-149, 2021

  Abstract Full Text for PDF

• The Suggestions on Private Kindergarten Accounting

  Hee Chun Roh

  22(1) 151-184, 2021

  DOI:10.35159/kjss.2020.06.29.3.757

  Abstract Full Text for PDF

• A Study on the Effect of Stock Misvaluation on Debt Financing Cost

  Sun Pil Hwang

  22(1) 185-215, 2021

  Abstract Full Text for PDF

• A Study on Operating Profitability of Non－profit Corporations：Focusing on the Elderly Care Facilities of the Elderly Long－term Care Insurance

  Bae, Seongho

  22(1) 217-239, 2021

  Abstract Full Text for PDF