Departmental Bulletin Paper 繰越欠損金制度の改正と企業の利益調整行動-繰越欠損金の解消可能性を考慮した検証-
Effect on Earnings Management of Revision to the Japanese Tax Loss Carryforwards System An Empirical Study Considering Potential for Deductibility of Tax Loss Carryforwards
RESEARCH INSTITUTE OF BUSINESS ADMINISTRATION WASEDA UNIVERSITY

堀, 好一

52pp.27 - 49 , 2017-11-01 , 早稲田大学産業経営研究所
ISSN:0286-4428
NCID:AN00098465
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