Issue Articles

Asian Tax Journal Vol. 20 No. 5 2019

• A Study of Taxation Proposal of Intellectual Property Rights Transaction

  JungHwa, Suh

  20(5) 9-28, 2019

  DOI:10.35850/KJTA.20.5.01

  Abstract Full Text for PDF

• The Effect of Managerial Overconfidence on the Accrual Persistence and Market Responses

  Kim, Sung－Hwan

  20(5) 29-48, 2019

  DOI:10.35850/KJTA.20.5.02

  Abstract Full Text for PDF

• A Study on the Earnings Management ofNon－Listed Firms －Comparison between K－GAAP and K－IFRS Firms－

  Hong－Kyu Park , Yu－Sun Lee , Kyu An Jeon

  20(5) 49-80, 2019

  DOI:10.35850/KJTA.20.5.03

  Abstract Full Text for PDF

• A Study on the Revision Directions of the Inheritance Tax System for the Relief of Its Burden

  Sangshin, Lee

  20(5) 81-103, 2019

  DOI:10.35850/KJTA.20.5.04

  Abstract Full Text for PDF

• A Study on Improvement of Stock Investment Tax System

  Seonghoon Moon , Lim Dong-won

  20(5) 105-127, 2019

  DOI:10.35850/KJTA.20.5.05

  Abstract Full Text for PDF

• Value－Relevance of Milestone Disclosures by High－tech Growth Firms

  Kim Moonchul , Youngsoon Cheon

  20(5) 129-163, 2019

  DOI:10.35850/KJTA.20.5.06

  Abstract Full Text for PDF

• Comparison of Usefulness between Operating Profit and EBIT as a Performance Measure

  Il-Hong Park , Kapsoon Kim

  20(5) 165-211, 2019

  DOI:10.35850/KJTA.20.5.07

  Abstract Full Text for PDF