Issue Articles

Asian Tax Journal Vol. 15 No. 4 2014

• The Effect of Consolidated Financial Statements Principal Auditors’ Characterist ic on Real Earings Management

  Sook Min Kim

  15(4) 9-45, 2014

  Abstract Full Text for PDF

• Capital Expenditure, Investment Efficiency, and Firm Performance

  ChoiJungHo

  15(4) 47-74, 2014

  Abstract Full Text for PDF

• The Effect of the Board Independence on a Manager’s Preliminary Earnings Announcements Decisions

  Jeong, Kwang Hwa

  15(4) 75-111, 2014

  Abstract Full Text for PDF

• The Effect of the Matching Level on Audit Hours

  Jung, Hyun-Wook

  15(4) 113-149, 2014

  Abstract Full Text for PDF

• The Effect of Outsider Directors from Financial Institutes on Firms’ Debt Ratio

  Seoung-Soon Cho

  15(4) 151-172, 2014

  Abstract Full Text for PDF

• The Effect of the Auditors’Industry Expertise on Value Relevance

  Jung, Hyun-Wook

  15(4) 173-201, 2014

  Abstract Full Text for PDF

• The Effect of Adoption of K－IFRS on Investment in Capital Expenditures

  Jin Hoe， Kim

  15(4) 203-224, 2014

  Abstract Full Text for PDF