Issue Articles
Asian Tax Journal Vol. 13 No. 3 2012
The Effect of Audit Quality on Quarterly Earnings Management
13(3) 9-51, 2012
Ownership of Stock Repurchasing Firms and Earnings Management
13(3) 53-82, 2012
Effects of Abnormal Audit Fee on Real Earnings Management
13(3) 83-112, 2012
A Case Study on Tax Planning Using Net Operating Loss and Non－Deducted Bad Debt Reserve on Merger
13(3) 113-140, 2012
The Relation between Stakeholder’s Claims and Firm’s Depreciation Method Choices
13(3) 141-170, 2012
Differential Stock Market Reactions to R&D Leaders and Followers
13(3) 171-189, 2012
Auditor's Characteristics and Tax Avoidance
13(3) 191-219, 2012
Choice of Comprehensive Income Presentation Formats and Value Relevance
13(3) 221-247, 2012
The Relationship between Audit Report Filing Lag and Accounting Information Quality
13(3) 249-279, 2012
A Study on the Relevance between Compensation Committee Characteristics and Real Activity Earnings Management
13(3) 281-314, 2012
A Study on the Relationship between Auditor Tenure and Audit Quality
13(3) 315-356, 2012
The Effects of Book－Tax Difference and Temporary Difference on Bond Pricing
13(3) 357-384, 2012
A Study on the Effect of Corporate Governance Structure on the Relationship between Tax Sheltering and Firm Value
13(3) 385-419, 2012
Enforcement of Amendment of the Trust Act and the Improvements Plans of the Trust Taxation Structure
13(3) 421-448, 2012
Tax Issues in the Acquisition Tax and the Registration License Tax on Equipment Leasing Transaction
13(3) 449-470, 2012
The Effect of Stock Market, Firm Size and Substantial Investigation System of Delisting on the Prediction Model of Delisting Firms
13(3) 471-493, 2012