Issue Articles

Asian Tax Journal Vol. 8 No. 4 2007

• The Effect of Introduction of Dividends－Received Deduction on Dividend Policy

  Seong, Yong-Woon , Lee, Byung-San

  8(4) 9-37, 2007

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• Reexamination of the Implicit Tax Hypothesis on the Corporate Sector

  Mun Ho Hwang , June Q Lee , Moonchul Kim

  8(4) 39-67, 2007

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• The Choice of National Tax Appeal Procedures and Reform Proposals of National Tax Appeal System

  Kwang Soo Lee , Kyu Eon Jung

  8(4) 69-99, 2007

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• Objectives of Using Tax Preparation Servicesand Important Factors in Selecting a Tax Preparer

  Myeong-Hee Chu

  8(4) 101-127, 2007

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• The Problems and Improvements on‘Corporate Income Tax System’Resulted from Rejection of Unfair Act and Calculation on Capital Transaction

  Ko, Gwang-bok

  8(4) 129-151, 2007

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• The Influence of the Relation between the Financial Ratio and Earnings Management

  Kim, Sang Jo

  8(4) 153-171, 2007

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• Accounting Disclosure System and External Audit of Private Universities

  Park, Tae-Seung

  8(4) 173-197, 2007

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• Suggested Supplementations and Amendments of Accounting Standards for Introduction of Consolidated Financial Statements

  Jong-Dae Kim

  8(4) 199-221, 2007

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• Computerization Case for Collecting ofthe Delinquency Local Taxes

  Kim, Hong Goune , Kim, Young Tae

  8(4) 223-242, 2007

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• The Behavior of Earnings ManagementBefore and After Tax Investigation

  Moon Hyun Kym

  8(4) 243-260, 2007

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