@article{oai:kwansei.repo.nii.ac.jp:00030577,
 author = {譚, 鵬 and Tan, Peng},
 issue = {1/2},
 journal = {商学論究, Journal of Business Administration},
 month = {Dec},
 pages = {267--284},
 title = {IFRS 任意適用と企業価値評価},
 volume = {70},
 year = {2022}
}