Issue Articles
Asian Tax Journal Vol. 23 No. 2 2022
Analysis of Merger Accounting and Taxation through the Case of Tax Penalties on Restructuring of General Trading Companies
23(2) 9-36, 2022
The Effect of the Tax Subsidy on the Trading Volume
23(2) 37-59, 2022
The Effect of Managerial Ability on Tax Risk
23(2) 61-96, 2022
Effect of Governance on Carbon Risk, and Firm Value
23(2) 97-124, 2022
The Effect of Audits of Internal Control over Financial Reporting on Earnings Management：The Role of Internal Accounting Personnel
23(2) 125-152, 2022