@article{oai:kwansei.repo.nii.ac.jp:00029354,
 author = {譚, 鵬 and Tan, Peng},
 issue = {4},
 journal = {商学論究, Journal of Business Administration},
 month = {Mar},
 pages = {219--235},
 title = {IFRS導入は日本企業の投資効率を改善したか？},
 volume = {68},
 year = {2021}
}