Departmental Bulletin Paper IFRSの適用が利益の質に与える影響 -退職給付会計基準を中心に-
Evaluating the impact of IFRS adoption on earnings quality: with a focus on accounting standards for retirement benefit

閆, 粛

80pp.37 - 53 , 2015-03-25 , 早稲田大学大学院商学研究科
ISSN:0287-0614
NCID:AN00113900
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http://dspace.wul.waseda.ac.jp/dspace/bitstream/2065/45250/1/ShogakuKenkyukaKiyo_80_Yan.pdf

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