Most Cited
The Association between Earnings Transparency and Dividend Payout
27(2) 9-41, 2026
A Study on National Institutional Characteristics and Corporate Social Responsibility
27(2) 43-65, 2026
The Impact of Information-Sharing Activities in Online Stock Message Boards on Corporate Tax Avoidance
27(2) 67-101, 2026
Interpretation of the Concept of “Resident” Where the Person Subject to Foreign Financial Account Reporting Obligations Is a Dual Resident : Supreme Court Decision No. 2024Ma6881, April 17, 2025
27(2) 103-131, 2026
The Relationship between CEO Overconfidence and Pay Disparity
27(2) 133-179, 2026
How to Revise Tax Laws to Reasonably Calculate the Education Tax Base of Long-term Non-life Insurance Contracts Based on the Critical Review on a Recent Supreme Court Case
27(2) 181-205, 2026
Problems and Improvement Measures Regarding the Household-Based Taxation Standard in Korea’s Capital Gains Tax on Residential Property
27(2) 207-230, 2026
The Impact of ESG Performance on Audit Risk : An Analytical Inquiry into the Underlying Causes of Discrepancies between Theory and Prior Domestic Research
27(2) 231-267, 2026
A Study on the Improvement of the Housing Holding Tax System
27(2) 269-326, 2026
The Impact of the Regulations on Foreign Tax Credit on the Tax-Saving Accounts : Focusing on ISA and Retirement Pension Accounts
27(2) 327-358, 2026
The Impact of Changes in Dividend Record Dates on Market Reactions to Dividend Announcements
27(2) 359-387, 2026
Determinants of Accounting Method Choice in Mergers Under Common Control
27(2) 389-413, 2026
Internal Accounting Expertise and the Quality of Financial Reporting ：Focusing on Differential Effects Across the Corporate Life Cycle
27(1) 9-43, 2026
Local Individual Income Tax Revenue and Corporate R&D Expenditures : Evidence from China’s Unified Tax System Context
27(1) 45-66, 2026
A Examination of the Relation between ESG and Tax Avoidance
27(1) 67-101, 2026
A Study on the Use of K-Taxonomy for the Development of Green Finance
27(1) 103-130, 2026
A Study on Corporate Governance Quality and Shareholder Returns：Focusing on Compliance with Key Indicators in Corporate Governance Reports
27(1) 131-171, 2026
A Study on the Improvement of the Input Tax Credit System for Rationalizing Taxation on Secondhand Goods Transactions：Focusing on the Cases of Switzerland and Japan
26(6) 9-42, 2025
The Effects of the Application of the IFRS 9 Expected Credit Loss Model：Focusing on Abnormal Loan Loss Provisions and Value Relevance of Bank
26(6) 43-86, 2025
Research Trends on Utilizing Korea ESG Standards Institute (KCGS) ESG Evaluation Data and Interpretation Considerations Based on Evaluation and Assignment Methods
26(6) 87-116, 2025