Issue Articles

Asian Tax Journal Vol. 26 No. 5 2025

• Policy Proposals for ReformingAutomotive－Related Taxation Based onRevenue Projections

  Yunsung Koh

  26(5) 9-34, 2025

  Abstract Full Text for PDF

• How Firm Size Affects Financial Reporting Quality After IFRS Adoption

  Yu, sangwhun , Park, jaehwan

  26(5) 35-61, 2025

  Abstract Full Text for PDF

• Earnings Downside Risk and Cost of Debt Capital

  Sungmin Jeon , Sang Hyuk Lee

  26(5) 63-87, 2025

  Abstract Full Text for PDF