Issue Articles
Asian Tax Journal Vol. 10 No. 2 2009
The Effects of the Review Reports of Internal Accounting Control Systems on the Value Relevance of Accounting Information
10(2) 9-25, 2009
The Impact of K-IFRS Adoption on Deferred Corporate Taxes
10(2) 27-74, 2009
Bank Executive Stock Option Compensation and Earnings Management by Discretionary Loan Loss Provisions
10(2) 75-112, 2009
The Impact of Investor's Income Taxes on Convertible Bond's Conversion
10(2) 113-137, 2009
A Study on the Effective Tax Rate of Property Taxation: Focusing on the Comprehensive Real Estate Holding Tax System
10(2) 139-170, 2009
Different Reasons of Mandatory Auditor Designation and Market Responses to Them
10(2) 171-198, 2009
A Study on Tax Loss Carryforwards and Firm Value
10(2) 199-223, 2009
The Effect of Book-Tax Difference, Temporary Difference, and Changes in Net Deferred Tax Assets and Liabilities on Analysts' Earnings Forecasts
10(2) 225-260, 2009
Improvement Measures for the Operation of the Tax Evasion Investigation System
10(2) 261-281, 2009
A Study on the Information Usefulness of Goodwill Impairment Losses
10(2) 283-306, 2009
Improvement Plans for the Penalty Tax System to Enhance the Competitiveness of Small Business Owners
10(2) 307-333, 2009
A Case Study of International Tax Planning on a Hotel Construction and Management in Chile, through a Joint Venture of Korean and Venezuelan Partners
10(2) 335-361, 2009