Issue Articles
Asian Tax Journal Vol. 15 No. 5 2014
The Effect of Abnormal Audit Hour on Credit Rating and Cost of Debt
15(5) 9-55, 2014
The Effect of Audit Quality of Big 4 Auditors in the Non－listed Market on Avoid Losses and Earnings Decreases
15(5) 57-95, 2014
Tax Efficiency, Productivity Change and Returns to Scale in the Korean Tax Jurisdictions
15(5) 97-131, 2014
A Study on Accounting Rules Related to Real Estate Fund
15(5) 133-161, 2014
The Response Measures and the Impact in Taxation to the Introduction of Foreign Accounts Tax Compliance Act(FATCA)
15(5) 163-193, 2014
Comparison Analysis of Value Relevance between Consolidated and Separate Financial Statement in accordance with the Adoption of IFRS
15(5) 195-218, 2014
A Study on the Effects of Tax Rate Change on Tax Compliance
15(5) 219-261, 2014
The Effect of the Voluntary Earnings Forecasts Disclosure on the Earnings Management
15(5) 263-291, 2014
Problems and Improvement of Estimated Income Taxation on the Personal Service Income
15(5) 293-317, 2014
A Study on Applying the Substantial & De Facto Control in Preparing Consolidated Financial Statements
15(5) 319-343, 2014
The Effects of Tax Tribunal Amount, Issue and Restructuring on Processing Time of Tax Tribunal Cases17) －Focusing on Tax Tribunal Case for Non－listed Stock－
15(5) 345-372, 2014