Issue Articles
Asian Tax Journal Vol. 13 No. 2 2012
Does Income Smoothing Improve Bond Ratings? －Some Empirical Evidence on KOSPI and KOSDAQ Listed Firms－
13(2) 9-47, 2012
The Quality of Earnings and Auditor－Tenure
13(2) 49-68, 2012
Taxpayer Perception of Real Estate Policy and Its Effect on Taxpayer Attitude and Tax Evasiveness －A Study of Real Estate Agents－
13(2) 69-90, 2012
A Study on Improvement of Non－inclusion of Received Dividend Amount in Gross Income in Coporation Tax Law －Focusing on Non－inclusion of Interest Paid in Deductible Expenses－
13(2) 91-116, 2012
Variability in Book－Tax Differences and Cost of Capital
13(2) 117-140, 2012
Information Asymmetry and Earnings Management
13(2) 141-172, 2012
Problems and Improvements of the Korean Tax Rules on the Corporate Reorganization
13(2) 173-196, 2012
The Impact of the Asymmetric Cost Behavior on Accounting Conservatism
13(2) 197-227, 2012
A Study of Deemed Gift Tax on the Profit from Related Party Transactions
13(2) 229-252, 2012
The Strategic Disclosure of Management Earnings Forecasts Revision and Stock Returns
13(2) 253-280, 2012
Effectiveness of the Audit Report Review System －Focusing on Earnings Persistence－
13(2) 281-295, 2012
A Study on the Relevance of IFRS to the Firm Value －Focusing on the Early Adopters－
13(2) 297-325, 2012
The Effect of Audit Effort and Internal Specialists of Accounting Practice and Disclosure on Reliability of the Disclosure on Deferred Tax
13(2) 327-351, 2012