Issue Articles

Asian Tax Journal Vol. 23 No. 3 2022

• A Study on the Tax Measures of Data

  Yoo, Ho-Lim

  23(3) 9-39, 2022

  Abstract Full Text for PDF

• The Effect of Company ESG Performance on Credit Rating

  Leem Wook Bin , Kim, Dong Hyun , Byoung-Jin， Kim

  23(3) 41-67, 2022

  Abstract Full Text for PDF

• Market Uncertainty and the Value Relevance of Earnings

  Jae Eun Shin , Gun Lee

  23(3) 69-92, 2022

  Abstract Full Text for PDF

• The Effect of Standard Audit Hours Policy on Audit Quality and Cost of Equity Capital ：Focused on Class－specific Audit Hours

  Jae Yeon Sim , Sungmin Jeon , Heo, Woo－Kyung

  23(3) 93-124, 2022

  Abstract Full Text for PDF