Issue Articles
Asian Tax Journal Vol. 12 No. 4 2011
A Study on Foreign Investment Fund’s Tax System －Focusing on Taxation Case of Exchange Gain－
12(4) 9-43, 2011
A Comparison of Earnings Persistence under Korean GAAP versus IFRS
12(4) 45-68, 2011
Fat Tax and its Implication to Korea
12(4) 69-101, 2011
The Choice of Earnings Management using Accounting Accruals, Prior Period Error Corrections or Accounting Changes
12(4) 103-120, 2011
The Effects of Tax Audit on Tax Compliance
12(4) 121-142, 2011
The Effect of Management Earnings Forecasts on Earnings Management
12(4) 143-171, 2011
A Study on the Introduction of Tobin Tax for Stabilization of The Financial Markets
12(4) 173-205, 2011
Voluntary Disclosure of the Schedule of Manufacturing Cost: Implications
12(4) 207-243, 2011
Effects of Tax Information on Corporate Credit Assessment
12(4) 245-277, 2011
Corporate Tax Burden and Business Groups
12(4) 279-305, 2011
A Study on the Relation between Book－Tax Differences before and after Tax Investigation and Tax Audit
12(4) 307-338, 2011
The Role of Foreign Ownership on Managerial Opportunistic Behavior in IPO Marke
12(4) 339-363, 2011
The Effect of External Auditing on the Cost of Debt －Focused on Privately Held Firms－
12(4) 365-394, 2011
Auditors' Judgment on Probability Recognition Criterion of IFRS
12(4) 395-420, 2011
A Study on the Inconsistency between Corporate Accounting and Corporate Tax Law in the Revised Taxation upon Business Acquisition
12(4) 421-459, 2011
Improvement Scheme on the Tax Prescript about Deemed Rent
12(4) 461-487, 2011
Analysis on Willingness for Corporate Tax Credits of Small－and－Mid Sized Firms
12(4) 489-516, 2011
The Conversion Possibility of Potential Common Stocks and the Explanatory Power of Diluted EPS for Stock Price
12(4) 517-541, 2011
The Impact of Non－Audit Service on Audit Quality and Independence
12(4) 543-563, 2011