Issue Articles

Asian Tax Journal Vol. 19 No. 3 2018

• A Study on the Effect of the Business Scoring System on Tax Avoidance and Firm Value

  Young Hoon Kim

  19(3) 9-43, 2018

  DOI:10.35850/KJTA.19.3.01

  Abstract Full Text for PDF

• Do Cash Holdings of a Firm Investing in Research and Development Cause Sudden Stock Price Movement?

  Sang-Giun Yim

  19(3) 45-72, 2018

  DOI:10.35850/KJTA.19.3.02

  Abstract Full Text for PDF

• Effects of Government Subsidies on Investment Efficiency in Firms

  Kwang Sook Lee

  19(3) 73-92, 2018

  DOI:10.35850/KJTA.19.3.03

  Abstract Full Text for PDF

• Chaebol Major Customers and Cost of Equity Capital

  Shin, Sang-yi

  19(3) 93-117, 2018

  DOI:10.35850/KJTA.19.3.04

  Abstract Full Text for PDF

• The Effect of the Information Content of Earnings after Mandatory IFRS Adoption on Financial Analysts’ Earnings Forecast Accuracy

  Jong-Il Park

  19(3) 119-163, 2018

  DOI:10.35850/KJTA.19.3.05

  Abstract Full Text for PDF

• Problems and Improvement of Deemed Input Tax for Automobile Dismantlement Recycling Business

  Kim, Dae Bong

  19(3) 165-184, 2018

  DOI:10.35850/KJTA.19.3.06

  Abstract Full Text for PDF

• The Comparative Study on Non－Audited Company’s Earnings Management between Tax Agent’s Confirmation and Tax Government’s Certification on Financial Statements using Discretionary Accruals

  Hue kwang Bok

  19(3) 185-213, 2018

  DOI:10.35850/KJTA.19.3.07

  Abstract Full Text for PDF

• The Effect of Firm Location on Dividend Policy

  HyeJeong Nam

  19(3) 215-235, 2018

  DOI:10.35850/KJTA.19.3.08

  Abstract Full Text for PDF