Issue Articles

Asian Tax Journal Vol. 22 No. 6 2021

• A Study on the Improvement of Market Price Evaluation for Intangible Asset Transactions between Specially Related Persons in Korea

  Chung jin Shim , Jin-tae Kim , Kwon Haisook

  22(6) 9-43, 2021

  Abstract Full Text for PDF

• Economic Policy Uncertainty and Investment Efficiency

  Lee, Sang-Hyuk

  22(6) 45-74, 2021

  Abstract Full Text for PDF

• Does Full Adoption of International Financial Reporting Standards Enhance Information Usefulness of the Notes to the Financial Statements?

  Seong, Yun-Seok

  22(6) 75-112, 2021

  Abstract Full Text for PDF

• A Study on the Tax Avoidance of Family Business Succession Companies－Focusing on Real Estate Ratio－

  Yoon, Yu-Jin

  22(6) 113-135, 2021

  Abstract Full Text for PDF

• Mandatory K－IFRS Adoption, Investment Efficiency, and Future Stock Price Crash Risk

  Seun－Young Park

  22(6) 137-158, 2021

  Abstract Full Text for PDF