Issue Articles

Asian Tax Journal Vol. 19 No. 2 2018

• The Impact of Corporate Tax Lawsuits on Credit Rating

  Jae-Young Kim

  19(2) 9-39, 2018

  DOI:10.35850/KJTA.19.2.01

  Abstract Full Text for PDF

• An Economic Effect Analysis of the Revised Retirement Income Tax System and a Proposal for the Tax System Improvement

  Park, Han-Soon

  19(2) 41-61, 2018

  DOI:10.35850/KJTA.19.2.02

  Abstract Full Text for PDF

• The Impact of Converting Ad－valorem Tax to Specific Tax in the Liquor Tax on The External Effects

  June Q Lee

  19(2) 63-87, 2018

  DOI:10.35850/KJTA.19.2.03

  Abstract Full Text for PDF

• A Study on Social Performance Analysis of Social Enterprises and Improvement of Government Funds

  Kyoungok Yun

  19(2) 89-110, 2018

  DOI:10.35850/KJTA.19.2.04

  Abstract Full Text for PDF

• Research on Selective Disposal of Available for Sale Securities under K－IFRS

  Park, Hyun-Jae

  19(2) 111-138, 2018

  DOI:10.35850/KJTA.19.2.05

  Abstract Full Text for PDF

• Trust in Authority and Attitudes Towards Taxpaying on Tax Compliance Intention －Tax Knowledge and the Slippery Slope Framework－

  Kang Min Jo

  19(2) 139-164, 2018

  DOI:10.35850/KJTA.19.2.06

  Abstract Full Text for PDF

• The Effect of Accruals Quality on Corporate Lawsuits －Focused on the Innate and Discretionary Components of Accruals Quality－

  Jong-Il Park

  19(2) 165-208, 2018

  DOI:10.35850/KJTA.19.2.07

  Abstract Full Text for PDF

• Asymmetry in R&D Investments of Chaebol Firms

  Sewon Kwon , Sera Choi , Bum Joon Kim , Lee Moony

  19(2) 209-230, 2018

  DOI:10.35850/KJTA.19.2.08

  Abstract Full Text for PDF

• Firm－level Competition Perceived by a Firm and its Implied Cost of Risk Premium

  Seung-Yeon Lim

  19(2) 231-255, 2018

  DOI:10.35850/KJTA.19.2.09

  Abstract Full Text for PDF

• The Effects of Conservative Accounting on Cost of Equity Capital －Perspectives from Prospect Theory－

  Hong-Joon Jun

  19(2) 257-283, 2018

  DOI:10.35850/KJTA.19.2.10

  Abstract Full Text for PDF