Issue Articles
Asian Tax Journal Vol. 16 No. 6 2015
The Effects of Going-Concern Opinion on Credit Rating and Cost of Debt
16(6) 9-41, 2015
A Study on the Problem and Improvement of the Derivative Financial Instruments Gain Taxation
16(6) 43-75, 2015
Book-Tax Differences and Properties of Preliminary Earnings Announcements: Evidence from Mandatory Timely Disclosure
16(6) 77-107, 2015
A Study on Improvement of Income Taxation on Labor Service Provider
16(6) 109-133, 2015
The Submission of Unaudited Financial Statements to the Securities and Futures Commission and Audit Quality
16(6) 135-172, 2015
A Study on the Impact of Tax Agency Service Expertise on Tax Agent Reputation, Customer Trust and Loyalty
16(6) 173-204, 2015
The Factorial Analysis for Impact on the Judgement of the Tax Tribunal and on The Processing Period for an Appeal
16(6) 205-237, 2015
Study of Improvements on Simplified Taxation - Centered on the cases of Germany, Japan and China -
16(6) 239-266, 2015
Reliability of Goodwill impairment loss and inconsistency between K-IFRS 1136 and other standards
16(6) 267-294, 2015
Tax Avoidance, Firm Value and Auditors’ Industry Expertise
16(6) 295-331, 2015
The Effect of Tax Names Change in the Tax Understanding and Tax Compliance
16(6) 333-351, 2015