Issue Articles

Asian Tax Journal Vol. 22 No. 2 2021

• Discretionary Revenue and Conditional Conservatism

  Sang－kwon Cha , EUNG GIL KIM

  22(2) 9-37, 2021

  Abstract Full Text for PDF

• Tax Accounting Effect by the Adoption of K－IFRS 1116 Lease

  Shawn, Hyuk , Jung, Jae－Gyung

  22(2) 39-63, 2021

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• Selling Accounts Receivables and the Value of Cash Holdings：Comparison between Before and After K－IFRS

  Boyoung Kim

  22(2) 65-89, 2021

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• The Influence of Overvalued Equity on Overinvestment and its Relation to Financial Reporting Quality’s Effect

  Yun-Jeong Lee , Jong-Il Park

  22(2) 91-132, 2021

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• Audit Review and the Change of Audit Quality

  Soo Yeol Choi , Hee Chun Roh , Park, Jinha

  22(2) 133-160, 2021

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• The Effect of Credit Risk on Cost Behavior of Unlisted Firms

  Sung-kyoo Kim , Jung Hyung Rok , Choi， Hee Sun

  22(2) 161-186, 2021

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• Asymmetric Policy Compliance to Incentive Plan of Local Shared Tax System：Tax Collection Efforts versus Cost－cutting Efforts

  Sun-Moon Jung , Hyorim Kim

  22(2) 187-217, 2021

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• Tax Sources in the Digital Economy, Data

  Kim, Shineon

  22(2) 219-249, 2021

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• The Effect of Audit Partner Busyness on Audit Quality：Based on Chinese Audit Partners’ Experience and Educational Background

  Huiying Piao , Kyu An Jeon

  22(2) 251-278, 2021

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• A Study on Tax Avoidance and Firm Value of Firms Issuing Redeemable Convertible Preferred Stock

  Sim, Geum－Ok , Hyun-Ah Lee

  22(2) 279-302, 2021

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