Issue Articles
Asian Tax Journal Vol. 10 No. 4 2009
The Accruals Quality and Earnings' Informativeness
10(4) 9-41, 2009
The Effect of the Fair Value Model under IFRS on Tax Reconciliation
10(4) 43-73, 2009
Corporate Governance, Accounting Information, and Firm Value－A Comparative Study on Korea and U.S. Capital Markets－
10(4) 75-115, 2009
An Empirical Analysis on the Relations among the Qualitative Characteristics of Internal Control over Financial Reporting, Earnings Management, and Value Relevance
10(4) 117-150, 2009
A Study on the Effort Level of the Supervisory Institution to Detect the Fraudulent Accounting of the Firm
10(4) 151-172, 2009
Comparing the Usefulness of Accounting Information and the Difference of Earnings Management by Family Firms and Non－Family Firms
10(4) 173-202, 2009
On Clustering of Issuing Costs for Initial Public Offerings
10(4) 203-223, 2009
Accounting Transparency－Adoption of IFRS and XBRL－
10(4) 225-247, 2009
A Study on the Analysis of Achievement according to ERP Accounting & Tax System in the Construction Business
10(4) 249-262, 2009
A Study on the Intellectual Assets Reporting Model for Steel Industry Firms
10(4) 263-291, 2009
The Effect of Adoption of International Financial Reporting Standards on Corporate Taxable Incomes
10(4) 293-314, 2009
Research on Taxation of Non－Profit Corporations
10(4) 315-339, 2009
Empirical Research on Usefulness of the Discretionary Difference between Book Income and Taxable Income
10(4) 341-372, 2009
Research on Measurement of the Magnitude of Tax Credits
10(4) 373-402, 2009
The Study on the Investment Utilizing Valuation Methods for Listed Stocks
10(4) 403-420, 2009