Issue Articles

Asian Tax Journal Vol. 24 No. 2 2023

• For the Protection of Investors in the Film Culture Industry Measures to Improve Accounting Disclosure

  Ga-hee Lee , Jae Ick Song , Yunsung Koh

  24(2) 9-37, 2023

  DOI:10.35850/KJTA.24.2.01

  Abstract Full Text for PDF

• The Effect of Industry Competition on Financial Reporting Opacity

  Sang－kwon Cha

  24(2) 39-67, 2023

  Abstract Full Text for PDF

• The Effects of Introduction of The Internal Accounting Management System Audit on The Adjustment of Preliminary Earnings

  Park, jaehwan , Lee Jaeyun

  24(2) 69-94, 2023

  DOI:10.35850/KJTA.24.2.03

  Abstract Full Text for PDF

• How to Improve the Government’s Proposal to Revise Tax Laws for Venture Investment

  BYUNG WOOK JUN

  24(2) 95-115, 2023

  Abstract Full Text for PDF

• Firm Risk in Audit Report and Tax Avoidance：Focusing on the Role of Financial Analysts

  Jung Nam Chul

  24(2) 117-153, 2023

  DOI:10.35850/KJTA.24.2.05

  Abstract Full Text for PDF

• Effect of IFRS9’s Fast Recognition of Loan Loss Provisions on the Management Performance of Banking Industry

  BYUNG WOOK JUN

  24(2) 155-183, 2023

  DOI:10.35850/KJTA.24.2.06

  Abstract Full Text for PDF