Issue Articles

Asian Tax Journal Vol. 21 No. 4 2020

• The Effects of Consolidated Entities’ Auditor Conformity on Adjustment of Preliminary Earnings

  Geon Joo Lee , Park, jaehwan

  21(4) 9-30, 2020

  Abstract Full Text for PDF

• A Study on the Improvement of the Tax Law in Relation to the Introduction of IFRS 17 Focusing on Overseas Cases

  Yoon Jae Won , Park, Sung Jong , HyeJeong Nam

  21(4) 31-55, 2020

  Abstract Full Text for PDF

• How to Rationally Interpret the Practice Rulings of the National Tax Service on Rebates Regulation in Liquor Markets

  BYUNG WOOK JUN

  21(4) 57-75, 2020

  Abstract Full Text for PDF

• Problems and Improvements of Individual Consumption Tax on Heavy Oil

  Kapsoon Kim , Yoon, Sung－Man

  21(4) 77-102, 2020

  Abstract Full Text for PDF

• The Effect of the Overvalued Stock Price on Financial Reporting Opacity

  Jong-Il Park

  21(4) 103-150, 2020

  Abstract Full Text for PDF

• Corporate Governance and the Effects of Long－term Orientation on Market Responses

  Kim Kyung Tae , Hee Chun Roh

  21(4) 151-182, 2020

  Abstract Full Text for PDF

• A Study on the Effect of Business Scoring System on Accrual Earnings Management and Real Earnings Management

  Young Hoon Kim , Sung Ook Park , Ga-Young Choi

  21(4) 183-214, 2020

  Abstract Full Text for PDF