Issue Articles

Asian Tax Journal Vol. 21 No. 5 2020

• The Effect of Smoothing of GAAP Effective Tax Rates on Credit Ratings and the Cost of Debt

  shinsangyi , Jong-Il Park

  21(5) 9-57, 2020

  Abstract Full Text for PDF

• The Effect of Specific Outside Directors to Tax Avoidance on Wedge in Chaebols

  Im, U-Ni , Park, Hee-Woo

  21(5) 59-84, 2020

  Abstract Full Text for PDF

• Ways to Improve the Accounting Transparency of Construction Contribution of District Heating Companies

  Heesun Chung

  21(5) 85-114, 2020

  Abstract Full Text for PDF

• A Comparison on Cash Holding Policy of Chinese State－owned and Non－State－owned Enterprises

  Wan， Jun , Jung Hyung Rok , Kim, Mi－Ok , Yan, Sibei

  21(5) 115-138, 2020

  Abstract Full Text for PDF

• The Case Study of Depreciation Method for Long－Term Tangible Assets－Focusing on Nuclear Power Generation Facility－

  Bang Sungsig , Park Sangyun

  21(5) 139-164, 2020

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• Estimation of Audit Quality Improvement by Period after the Periodic Auditor Designation Adoption

  Oungrak Oh , Jung Hoon Kim , Yu Sun Lee , Hee Chun Roh

  21(5) 165-191, 2020

  Abstract Full Text for PDF

• The Effect of Corporate Governance on the Relationship between Tax Avoidance and Earnings Management

  Kim SeonMi , Yoo, Seung-Weon , Jun Yeung Hong

  21(5) 193-220, 2020

  Abstract Full Text for PDF