Issue Articles

Asian Tax Journal Vol. 19 No. 4 2018

• The Effect of Accruals Quality on Credit Rating and Cost of Debt －Focus on the Innate and Discretionary of Accruals Quality－

  Jong-Il Park

  19(4) 9-48, 2018

  DOI:10.35850/KJTA.19.4.01

  Abstract Full Text for PDF

• Effectiveness of K－IFRS Adopted in Public Institutions －A Survey of Practitioners’Perceptions－

  Tammy Chung

  19(4) 49-80, 2018

  DOI:10.35850/KJTA.19.4.02

  Abstract Full Text for PDF

• Seasoned Equity Offerings and Tax Avoidance

  Hyunjoo Lee

  19(4) 81-106, 2018

  DOI:10.35850/KJTA.19.4.03

  Abstract Full Text for PDF

• Audit Market Concentration and Auditor Reappointment for Non－listed Firms

  Kwang-Hwa Jeong

  19(4) 107-127, 2018

  DOI:10.35850/KJTA.19.4.04

  Abstract Full Text for PDF

• Impact of Corporate Internationalization on the Value Relevance and Informativeness of Earnings －Based on the Disclosure Information on Foreign Subsidiaries－

  Joon Hyun Kim

  19(4) 129-154, 2018

  DOI:10.35850/KJTA.19.4.05

  Abstract Full Text for PDF

• The Effect of Real－activity Earning Management on Relationship between R&D　 Intensity and Firm Value

  Hyung Jong Na

  19(4) 155-170, 2018

  DOI:10.35850/KJTA.19.4.06

  Abstract Full Text for PDF

• The Association between Accounting Comparability and Unfaithful Disclosure Firm

  Sang Ho Lee , Bo Young Moon , Ji Yeon Ryu

  19(4) 171-214, 2018

  DOI:10.35850/KJTA.19.4.07

  Abstract Full Text for PDF

• A Study on Value Relevance of Mandatory Auditor Rotation Firm

  Im Uni

  19(4) 215-237, 2018

  DOI:10.35850/KJTA.19.4.08

  Abstract Full Text for PDF