Issue Articles

Asian Tax Journal Vol. 23 No. 4 2022

• The Effect of Income Type and Composition on Taxpayers’ Risk Aversion and Tax Compliance

  Chang Ki Choe , BYUNG WOOK JUN

  23(4) 9-35, 2022

  Abstract Full Text for PDF

• An Analysis of the Problem of Revenue Recognition between the Corporate Tax Law and Generally Accepted Accounting Principle for Buyers’ Early Construction

  Heo, Woo－Kyung , Jun Yong Shim , Siyoung Son

  23(4) 37-60, 2022

  Abstract Full Text for PDF

• Trends in Precedents Related to the Education Tax of Financiers and Insurers

  Jae－Hyun Jung

  23(4) 61-83, 2022

  Abstract Full Text for PDF

• Related Party Transaction and Revenue-Expense Matching

  Dong Joon Choi , Han-Sol Lee , Inkyung Yoon , Won－Wook Choi

  23(4) 85-122, 2022

  Abstract Full Text for PDF

• Policy Suggestions for the Improvement to Aggregate Financial Reporting of Public Institutions：Focusing on Cases of SOE Aggregate Reporting in Major Countries

  Youn-Sik Choi , Cho, Hyeongtae , Jiyeon Lee

  23(4) 123-158, 2022

  Abstract Full Text for PDF

• A Study on the Application of the Discount Rate for Firm Specific Risk Premium：Focusing on Size Risk Premium

  Kim Jongil , Nam－Chul Jung

  23(4) 159-187, 2022

  Abstract Full Text for PDF

• CSR, Financial Distress, and Firm Life Cycle

  Kim, Joo Won , Dong-Hoon Yang , Choi, Jun－Hyeok

  23(4) 189-226, 2022

  Abstract Full Text for PDF