Issue Articles
Asian Tax Journal Vol. 18 No. 5 2017
Measurement Error of Taxable Income Estimation and the Differences of Tax Avoidance Measures by Firm Size and by Industry
18(5) 9-30, 2017
A Study on the Relations of Earings Management to Difference between Announced and Expected Credit Rating
18(5) 31-54, 2017
The Effects of Smoothing of R&D on Firm Value
18(5) 55-86, 2017
Competition of Market and Investors’ Heterogeneous Beliefs
18(5) 87-110, 2017
The Operating State and the Reform Measures for the Tax Appeal System
18(5) 111-140, 2017
The Effects of Exemption Method on Foreign Dividends －Focus on Subsidiary of Japan and UK in Korea－
18(5) 141-176, 2017
The Impact of Designated Audit and Last Audit on Audit Quality －Focus on Rule Change Where Designated Auditor is Prohibited to be Appointed as an Auditor for Period of First Fiscal Year Subsequent to Mandatory Auditor－designation Period－
18(5) 177-202, 2017
Evaluation and Improvement of R&D Tax Credit for New Growth Engine and Basic Science/Technology －Focusing on Bio and Health Field－
18(5) 203-236, 2017