Issue Articles

Asian Tax Journal Vol. 18 No. 4 2017

• A Study on Current Status and Development Plan of Defense Industry Depletion Ratio

  Ki-il Choi

  18(4) 9-32, 2017

  DOI:10.35850/KJTA.18.4.01

  Abstract Full Text for PDF

• The Effect of Product Market Power on Tax Avoidance

  Su In Kim , Mina Kim , Chung Kweon Kim

  18(4) 33-62, 2017

  DOI:10.35850/KJTA.18.4.02

  Abstract Full Text for PDF

• Financial Statement Comparability’s Effect on Credit Ratings and Cost of Debts Depending on Corporate Listing Status

  Seungmin Chee

  18(4) 63-110, 2017

  DOI:10.35850/KJTA.18.4.03

  Abstract Full Text for PDF

• Earnings Quality and Tax Avoidance of Companies Using Shadow Voting

  Lee Hae-Seong

  18(4) 111-145, 2017

  DOI:10.35850/KJTA.18.4.04

  Abstract Full Text for PDF

• A Proposal for Improving the Limitation and Permission of Duplicate Tax Audits through Analyzing the Tax Disputes

  Wan-Yong , Heo, Won , Hur , Won , Hun , Park

  18(4) 147-171, 2017

  DOI:10.35850/KJTA.18.4.05

  Abstract Full Text for PDF

• The Effects of the Ratio of Female Executives and Staff Members and Female Employee’s Tenure on the Relevance of Stock Price

  Yongsoo Kim

  18(4) 173-193, 2017

  DOI:10.35850/KJTA.18.4.06

  Abstract Full Text for PDF

• CEO Characteristics and Labor Cost Behavior of Small－Profit Firms

  Hwang, In-Yi

  18(4) 195-228, 2017

  DOI:10.35850/KJTA.18.4.07

  Abstract Full Text for PDF

• The Effect of National Pension Shareholder Activism on the Relationship between Earnings Management and the Cost of Debt Capital

  Sun-Hwa Kim

  18(4) 229-271, 2017

  DOI:10.35850/KJTA.18.4.08

  Abstract Full Text for PDF