退職給付会計のコンバージェンスと会計情報の有用性: 割引率の選択が会計情報の有用性に与える影響

哲之 加賀谷, Tetsuyuki Kagaya and テツユキ カガヤ

No 387, PIE/CIS Discussion Paper from Center for Intergenerational Studies, Institute of Economic Research, Hitotsubashi University

Pages: 18 pages
Date: 2008-07
Note: 39600
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