Korea Business Review
Edited by: Hyounggoo Kang Print ISSN: 2951-3596 Online ISSN: 2951-360X © The Korean Academic Society of Business Administration Frequency: Quarterly: February, May, August, and November
Latest Issue Vol. 30 No. 3 2026
Korea Business Review
Vol. 30 No. 3
August 2026
Table of Contents 12 articles
Research Paper
A Case Study on Changes in Tax Burden due to the Ambiguity in the Classification of Trademark Royalty Income and the Implications of IFRS 18
Korea Business Review · Vol. 30 No. 3 · pp. 1-26 · August 2026
Research Paper
A Market Without a Market: Estimating the Appropriate Scale of Policy Funds
Korea Business Review · Vol. 30 No. 3 · pp. 27-48 · August 2026
Research Paper
Sustainable Management Education and Institutional Change Based on Ethical Consumption Literacy: A Case Study of Sungkonghoe University as a Fair Trade University
Korea Business Review · Vol. 30 No. 3 · pp. 49-74 · August 2026
Research Paper
Designing the Family Office: A Teaching Case on Governance Before Wealth Management
Korea Business Review · Vol. 30 No. 3 · pp. 75-96 · August 2026
Research Paper
LIV Golf and the Business of Disruption: A Strategic Case on Capital, Legitimacy, and Ecosystem Governance in Professional Golf
Korea Business Review · Vol. 30 No. 3 · pp. 97-118 · August 2026
Research Paper
A Study on the Impact of Institutional Investors’ Socially Responsible Investment on Firm Value for Sustainability
Korea Business Review · Vol. 30 No. 3 · pp. 119-142 · August 2026
Research Paper
From Shareholder Proposal to Control Contest: A Case Study of Align Partners and SM Entertainment
Korea Business Review · Vol. 30 No. 3 · pp. 143-164 · August 2026
Research Paper
Do Export Credit Agencies Move Markets? Evidence from Korea Eximbank Communication
Korea Business Review · Vol. 30 No. 3 · pp. 165-180 · August 2026
Research Paper
From Standardization to Glocalization: The Global Strategy Evolution of Nongshim’s Shin Ramyun
Korea Business Review · Vol. 30 No. 3 · pp. 181-212 · August 2026
Research Paper
Prospering People and Culture: The Stakeholder-Centric Entrepreneurship of Kyobo Life
Korea Business Review · Vol. 30 No. 3 · pp. 213-252 · August 2026
Research Paper
Carbon Cost Internalization System for CBAM Compliance: A Management Accounting Approach
Korea Business Review · Vol. 30 No. 3 · pp. 253-274 · August 2026
Research Paper
Won-Denominated Stablecoin Adoption and Commercial Bank Disintermediation: An Agent-Based Analysis of Deposit Outflows and Credit Supply
Korea Business Review · Vol. 30 No. 3 · pp. 275-298 · August 2026