Issue Articles

Asian Tax Journal Vol. 24 No. 4 2023

• A Case Study of Tax Strategy：Unrealized Losses of Equity Method Investment Stocks

  Jun Yong Shim , Cho Meeok , Kim, Ki Young , Kyung-Jin Park

  24(4) 9-30, 2023

  DOI:10.35850/KJTA.24.4.01

  Abstract Full Text for PDF

• A Study on the Relation between the Requirements for IPO of Earnings and Sales Items and Earnings Management in KOSDAQ IPO Firms

  Kim, Moon－tae , Lee, Sun Hwa , Kim Wonsin

  24(4) 31-49, 2023

  DOI:10.35850/KJTA.24.4.02

  Abstract Full Text for PDF

• The Effect of the Audit Fee on M&A Deals

  SangHun Kim , Kim, Taewoo

  24(4) 51-72, 2023

  DOI:10.35850/KJTA.24.4.03

  Abstract Full Text for PDF

• Does the Level of Executive Compensation Affect a Firm’s Reputation

  Sujin Lim , Seung Uk Choi

  24(4) 73-101, 2023

  DOI:10.35850/KJTA.24.4.04

  Abstract Full Text for PDF

• The Changes in Tax Rates and Housing Gifts

  Seo Hyun Kim , Sung Ook Park , Yong Won Choi

  24(4) 103-128, 2023

  DOI:10.35850/KJTA.24.4.05

  Abstract Full Text for PDF