Issue Articles
Asian Tax Journal Vol. 15 No. 6 2014
Earnings Management to Avoid Losses and Earnings Decreases and the Auditor’s Response －Some Empirical Evidence on the Private Firms－
15(6) 9-53, 2014
Adoption of K－IFRS and Real Earnings Management
15(6) 55-81, 2014
A Study on the Problem and Improvement of Current Value－added Tax System on the Transactions Involving Mileage
15(6) 83-116, 2014
The Effect of Accounting Knowledge and Information Utilization on the Willingness to Pay (WTP) of Accounting Information
15(6) 117-142, 2014
Improvement on Tax Incentives for Selecting a Pension in an Aging Society
15(6) 143-182, 2014
Korea－China FTA and the Bilateral Tax Issues
15(6) 183-206, 2014
The Effect of Market Competition and Auditor Characteristics on the Association between Review Opinion of ICFR and Earnings Quality －in the KOSDAQ Market－
15(6) 207-236, 2014
The Effectiveness of Exchange Rate Risk Management Practice by the Korean Shipbuilders
15(6) 237-264, 2014
A Study on the Issues and Improvements of the Provisions Related to the Transfer Value of in－kind Contribution under Corporate Income Tax-Focused on Rejection of Unfair Act and Calculation-
15(6) 265-293, 2014
A Study on Logistic Regression in Applying the Substantial & De Facto Control in Preparing Consolidated Financial Statements
15(6) 295-319, 2014
A Study on the Taxation Support Plans to Promote Donation for Education
15(6) 321-346, 2014
Key Legal Issues and Alternatives Arising from Taxation of the Constructive Gift on the Norminal Owners of Registration Assets -Focusing on the Precedents of Supreme Court and Constitutional Court-
15(6) 347-368, 2014
Problems and Improvement Measures of Taxation on Housing Reconstruction and Redevelopment Unions
15(6) 369-397, 2014