Issue Articles

Asian Tax Journal Vol. 20 No. 4 2019

• The Retrospect and Prospect on 「The Korean Journal of Taxation and Accounting」

  Kim NohChang , Yoon, Sung－Man

  20(4) 9-34, 2019

  DOI:10.35850/KJTA.20.4.01

  Abstract Full Text for PDF

• Competitiveness and Agency Problem in Shared Advertising of Chaebol

  Lee Moony

  20(4) 35-63, 2019

  DOI:10.35850/KJTA.20.4.02

  Abstract Full Text for PDF

• The Relation between Accrual－based Earnings Management & Real Earnings Management, and Auditor－provided Tax Services

  Heuikyu Kim , SHIN SEUNG MYO

  20(4) 65-93, 2019

  DOI:10.35850/KJTA.20.4.03

  Abstract Full Text for PDF

• Study on the Effect of K－IFRS 1116 on Accounting and Tax Treatments of Corporation－Focusing on Car Rental Transactions－

  Hwang, sunpil , Cho, Hyeongtae , Seung Ro Choi

  20(4) 95-124, 2019

  DOI:10.35850/KJTA.20.4.04

  Abstract Full Text for PDF

• A Study on the Value Relevance of Unbilled Revenue

  Young Hoon Kim , Sung Ook Park

  20(4) 125-151, 2019

  DOI:10.35850/KJTA.20.4.05

  Abstract Full Text for PDF

• A Study on the Impact of the Rule Change in Mandatory Auditor Designation

  Ki－Tae Park , Kyu An Jeon

  20(4) 153-185, 2019

  DOI:10.35850/KJTA.20.4.06

  Abstract Full Text for PDF

• Foreign Directors, Executive－Employee Pay Disparity, and Firm Performance

  JungHwa, Suh , Hyun-Young Park

  20(4) 187-212, 2019

  DOI:10.35850/KJTA.20.4.07

  Abstract Full Text for PDF