Issue Articles

Asian Tax Journal Vol. 11 No. 2 2010

• Accounting Standards for the Unlisted Companies after IFRS Adoption in Korea－A Survey Study－

  Yoon Seung Joon , Jong-Il Park , Youngkee Chung , CHOI， KWAN

  11(2) 9-44, 2010

  Abstract Full Text for PDF

• he Effect of Depreciation Methods and Periods on the Earnings Management

  Kim Sang Ki , Tae－Dong Kim , Sung-Hwan Kim , Oh, Yoon-Sook

  11(2) 45-66, 2010

  Abstract Full Text for PDF

• The Effect of Change of Consolidated Financial Statements Disclosure on Value Relevance

  Park, Hong Jo , Hyun Mi, Ji

  11(2) 67-84, 2010

  Abstract Full Text for PDF

• The Study on the Value Relevance of Market Share and Its Increase Rate

  Oungrak Oh , Yongkyu Lee

  11(2) 85-102, 2010

  Abstract Full Text for PDF

• A Study on Auditor Change and Initial Audit Fee Discount

  Jong Sung Park , Sung-Hwan Kim , Jo Eun Hye

  11(2) 103-132, 2010

  Abstract Full Text for PDF

• A Study on the Complete－Comprehensive System of the Gift Tax

  Kapsoon Kim , Ji Sun Chung 세무전문대학원 , Gyu-Jin Yim

  11(2) 133-175, 2010

  Abstract Full Text for PDF

• The Study of Tax Savings and Quality of Earnings

  Jong Wook Choi , Cheol Hwan Kim

  11(2) 177-208, 2010

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• Research on Taxation of Foreign Bank Branches

  BYUNG WOOK JUN , Choi Boram

  11(2) 209-237, 2010

  Abstract Full Text for PDF

• A Study on the Repeal of VAT Exemption for Cosmetic Surgeries

  Kyu Eon JUNG

  11(2) 239-263, 2010

  Abstract Full Text for PDF

• The Effect of GAAP Changes on the Informativeness of Book Income and Taxable Income

  An Sook Chan

  11(2) 265-295, 2010

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• Auditor Change and Earnings Management under Three－Year Mandatory Auditor Retention Requirement

  Kwon Hyejin , KIM MYUNGIN

  11(2) 297-324, 2010

  Abstract Full Text for PDF

• Exploring Possibility and Limit of Using Mark－to－Model for Valuing Loan Guarantee for Tax Purpose

  Oh, Jong-Moon , Wan-hee Kim

  11(2) 325-347, 2010

  Abstract Full Text for PDF