Issue Articles

Asian Tax Journal Vol. 17 No. 5 2016

• The Effect of R&D Expense on Mean Reversion of Return

  Yi , Ji-Yeon Yoo , Jiyeon Yoo , Chung , An JUNG

  17(5) 9-33, 2016

  Abstract Full Text for PDF

• The Effect of Insider Trading on Credit Rating and Cost of Debt

  Jo eun hye

  17(5) 35-65, 2016

  Abstract Full Text for PDF

• Assessment of the Validity of Abolishing Value－Added Tax Exemption for Clinical Trial Services

  Kim, Chanseob

  17(5) 67-95, 2016

  Abstract Full Text for PDF

• Exploratory Study on Factors and Differences of Industry Earnings Management

  Lee, Jang-Hyung

  17(5) 97-120, 2016

  Abstract Full Text for PDF

• Related Party Transactions and Investors’ Heterogeneous Beliefs

  Jung Hyun-Uk

  17(5) 121-140, 2016

  Abstract Full Text for PDF

• A Study on the Usefulness Enhancement of the External Audit Contents

  Kyung Jin Park

  17(5) 141-173, 2016

  Abstract Full Text for PDF

• Analysis of Difference in Tax Burden by Income Bracket after Changing to Tax Credit from Tax Deduction System

  Kim Jinseok

  17(5) 175-198, 2016

  Abstract Full Text for PDF

• Relation of Tax Services, Satisfaction Level of PB and Operating Performance of PB(Private Banker)

  Kim, Yong-Yeol

  17(5) 199-243, 2016

  Abstract Full Text for PDF

• Investigation between Correlation of Tax Avoidance and Audit Hours

  Chung-Jin Shim

  17(5) 245-266, 2016

  Abstract Full Text for PDF