@article{oai:kwansei.repo.nii.ac.jp:00019547, author = {野田, 昭宏 and 阪, 智香 and Noda, Akihiro and Saka, Chika}, issue = {16}, journal = {International review of business}, month = {Mar}, pages = {1--16}, title = {Asset Retirement Obligations Standard and Value Relevance}, year = {2016} }