Issue Articles

Asian Tax Journal Vol. 22 No. 3 2021

• Conditional Conservatism and Investment Efficiency

  Sangkwon CHA

  22(3) 9-38, 2021

  Abstract Full Text for PDF

• The Effect of Dividend on Value Relevance of Future Earnings

  Jung, Hyun-Wook

  22(3) 39-68, 2021

  Abstract Full Text for PDF

• Analysis of Home Tax Utilization by Extraction of Social Network Big Data Interest Issues

  Ug-Sun Hwang

  22(3) 69-88, 2021

  Abstract Full Text for PDF

• The Effect of Smoothing of GAAP ETRs on Audit Fees and Audit Hours

  Jong-Il Park

  22(3) 89-131, 2021

  Abstract Full Text for PDF

• A Study on Corporate Tax Complaint and Stock Market Response

  Jae－Hyun Jung

  22(3) 133-152, 2021

  Abstract Full Text for PDF