Issue Articles
Asian Tax Journal Vol. 14 No. 3 2013
Effect of Earnings Management on Principle of Matching Costs with Revenue
14(3) 9-28, 2013
The Effect of Accrual-based and Real Earnings Management by Non-listed Small Firms on Auditor Choices －Focused on Initial External Audited Firms－
14(3) 29-72, 2013
Abnormal Audit Fees and Earnings Management －Focused on Privately Held Firms－
14(3) 73-121, 2013
Lessons from Schedule M－3 of U.S. and Their Implications for Disclosure on Book－Tax Differences in Tax Return of Korea
14(3) 123-157, 2013
The Difference in Accounting Conservatism among Firms with Unqualified and Qualified Audit Opinions
14(3) 159-188, 2013
A Study on the Effect of K-IFRS Adoption on the Reaction of Capital Market
14(3) 189-216, 2013
Managers' Earnings Management in the Fourth Quarter and Corporate Governance
14(3) 217-252, 2013
Review of Tax Accounting Research Related to the Adoption of IFRS in Korea
14(3) 253-277, 2013
The Study on the Adoption of Accrual Budgeting in Korean Government
14(3) 279-306, 2013