Issue Articles

Asian Tax Journal Vol. 21 No. 3 2020

• Improvement of the Donation Exclusion Rule about the Employee Stockholders Association

  Gyuyung Hwang

  21(3) 9-28, 2020

  Abstract Full Text for PDF

• Relationship between Frequency of External Auditors’ Communication with those Charged with Governance and Audit Quality

  Jonggeun Kim , Kapsoon Kim

  21(3) 29-48, 2020

  Abstract Full Text for PDF

• Decomposing Components of and Comparing Measurement Models for Tax Avoidance Measures

  Park, Han-Soon

  21(3) 49-73, 2020

  Abstract Full Text for PDF

• The Effect of K－IFRS Adoption on the Relationship between International Diversification and Financial Statement Comparability

  Dongheun Lee , Jun Yeung Hong , Hue kwang Bok

  21(3) 75-97, 2020

  Abstract Full Text for PDF

• Impact of Carbon Risk on Profitability and the Relationship between Profitability and Management Cash Compensation

  Sun-Hwa Kim , JUNG YONG KI

  21(3) 99-126, 2020

  Abstract Full Text for PDF

• A Study on the Problems and Suggestions of the Current Taxation on FinTech Transactions －Focusing on P2P loans－

  Yeon Hwa Lee , Sung Ook Park , Na Hyung Jong

  21(3) 127-159, 2020

  Abstract Full Text for PDF