Issue Articles
Asian Tax Journal Vol. 12 No. 3 2011
Accounting System －Focusing on National University Hospitals－
12(3) 9-51, 2011
The Effect of Operating Lease Capitalization on Financial Ratios, and Firms' Credit Assessment
12(3) 53-80, 2011
Research on K－IFRS and Tax Law Issues in Construction Contracts
12(3) 81-104, 2011
The Study on Generation Skipping Tax
12(3) 105-128, 2011
A Study on the Problems in the Investor’s Secondary Tax Liability and the Remedies
12(3) 129-161, 2011
A Study on the Capitalization of Interest Cost in the Local Tax Law
12(3) 163-189, 2011
Consolidation Adjustments under the Consolidated Return System
12(3) 191-213, 2011
A Review of Behavioral Tax Compliance Research on Economic and Non－economic Factors using Experiment
12(3) 215-273, 2011
Audit Quality of Big 4 Auditors and Credit Ratings －Focused on Non－listed Firms－
12(3) 275-306, 2011
Accounting Enforcement Actions and Financing Decisions
12(3) 307-343, 2011
The Effect of Foreign Investment on Dividend Payments of KOSDAQ Firms
12(3) 345-374, 2011
A Study on Improving the Performance Measure of the Performance Evaluation System of Public Enterprise
12(3) 375-405, 2011
A Study on the Financial Features of Nanotechnology based Companies and Tax Reform Proposals
12(3) 407-428, 2011
The Effects of Discretionary Accruals by Non－listed Firms on the Association between Earnings and Cost of Debt
12(3) 429-458, 2011
Problems of General Delegated Legislation in the Range of Tax Exemption based on the Value Added Tax Law
12(3) 459-483, 2011