Issue Articles
Asian Tax Journal Vol. 24 No. 3 2023
COVID－19 Pandemic and Accounting Quality
24(3) 9-38, 2023
A Study on the Problems and Improvements of the Individual Income Taxes for the NFT Ttransactions
24(3) 39-56, 2023
The Effect of Changes in Accounting Environment on Sales Classification of Related Party Transactions15)：Focusing on the Adoption of Articles 45－3 in the Inheritance Tax and Gift Tax Law
24(3) 57-91, 2023
Earnings Management Using the Tax Expense, Earnings Persistence, Future Firms Performance, and Firms Value
24(3) 93-145, 2023
The Effects of Overvalued Equity on Interim Review Hours and Audit Hours：A Study on Interim Review System
24(3) 147-168, 2023
A Study on the Relationship between Book－Tax Differences and Investment Levels Using Preliminary Earnings Announcements
24(3) 169-194, 2023
Improvement Plan for Pre－screening System for Tax Credit for Research and Human Resource Development Expenses under the Restriction of Special Taxation Act
24(3) 195-222, 2023