Issue Articles

Asian Tax Journal Vol. 27 No. 2 2026

• The Association between Earnings Transparency and Dividend Payout

  Ryu, Hyun Soo , Kim, Saerona

  27(2) 9-41, 2026

  DOI:10.35850/KJTA.27.2.1

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• A Study on National Institutional Characteristics and Corporate Social Responsibility

  Ye Ji Lee , Kyung Yeop Baek

  27(2) 43-65, 2026

  DOI:10.35850/KJTA.27.2.2

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• The Impact of Information-Sharing Activities in Online Stock Message Boards on Corporate Tax Avoidance

  Sung-Jun An , Gun Lee

  27(2) 67-101, 2026

  DOI:10.35850/KJTA.27.2.3

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• Interpretation of the Concept of “Resident” Where the Person Subject to Foreign Financial Account Reporting Obligations Is a Dual Resident : Supreme Court Decision No. 2024Ma6881, April 17, 2025

  Lee, Sang Yool , Park, Jong Su

  27(2) 103-131, 2026

  DOI:10.35850/KJTA.27.2.4

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• The Relationship between CEO Overconfidence and Pay Disparity

  Yun-Jeong Lee , Sun-Moon Jung , Jong-Il Park

  27(2) 133-179, 2026

  DOI:10.35850/KJTA.27.2.5

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• How to Revise Tax Laws to Reasonably Calculate the Education Tax Base of Long-term Non-life Insurance Contracts Based on the Critical Review on a Recent Supreme Court Case

  Byung Wook Jun

  27(2) 181-205, 2026

  DOI:10.35850/KJTA.27.2.6

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• Problems and Improvement Measures Regarding the Household-Based Taxation Standard in Korea’s Capital Gains Tax on Residential Property

  Beom-Seok Hwang

  27(2) 207-230, 2026

  DOI:10.35850/KJTA.27.2.7

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• The Impact of ESG Performance on Audit Risk : An Analytical Inquiry into the Underlying Causes of Discrepancies between Theory and Prior Domestic Research

  Jung-eun Kim , Jae-whan Park

  27(2) 231-267, 2026

  DOI:10.35850/KJTA.27.2.8

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• A Study on the Improvement of the Housing Holding Tax System

  Chung Jin Shim , Jin Tae Kim

  27(2) 269-326, 2026

  DOI:10.35850/KJTA.27.2.9

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• The Impact of the Regulations on Foreign Tax Credit on the Tax-Saving Accounts : Focusing on ISA and Retirement Pension Accounts

  Taegon Moon , Sun-ae Cho

  27(2) 327-358, 2026

  DOI:10.35850/KJTA.27.2.10

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• The Impact of Changes in Dividend Record Dates on Market Reactions to Dividend Announcements

  Junyong Shim , Woojune Jung

  27(2) 359-387, 2026

  DOI:10.35850/KJTA.27.2.11

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• Determinants of Accounting Method Choice in Mergers Under Common Control

  Seung Chan Won , Sung Hee Ahn

  27(2) 389-413, 2026

  DOI:10.35850/KJTA.27.2.12

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