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退職給付会計基準の改正に伴う過去勤務費用の会計処理の変更が財務報告の透明性に与える影響の定性的評価
http://hdl.handle.net/2065/40745
http://hdl.handle.net/2065/407455b1d433d-c3ea-46b6-81b1-5a52e40c7f6a
名前 / ファイル | ライセンス | アクション |
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ShakaiKagakuSogoKenkyu_14_1_Kanno.pdf (558.4 kB)
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Item type | 紀要論文 / Departmental Bulletin Paper(1) | |||||
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公開日 | 2014-02-25 | |||||
タイトル | ||||||
タイトル | 退職給付会計基準の改正に伴う過去勤務費用の会計処理の変更が財務報告の透明性に与える影響の定性的評価 | |||||
言語 | ||||||
言語 | jpn | |||||
資源タイプ | ||||||
資源タイプ識別子 | http://purl.org/coar/resource_type/c_6501 | |||||
資源タイプ | departmental bulletin paper | |||||
著者 |
菅野, 浩勢
× 菅野, 浩勢 |
|||||
著者別名 |
Kanno, Hiroyuki
× Kanno, Hiroyuki |
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書誌情報 |
早稲田社会科学総合研究 巻 14, 号 1, p. 77-112, 発行日 2013-07-25 |
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ISSN | ||||||
ISSNタイプ | ISSN | |||||
収録物識別子 | 1345-7640 | |||||
NCID | ||||||
収録物識別子タイプ | NCID | |||||
収録物識別子 | AA11482907 | |||||
出版タイプ | ||||||
出版タイプ | VoR | |||||
出版タイプResource | http://purl.org/coar/version/c_970fb48d4fbd8a85 | |||||
その他のタイトル | ||||||
その他のタイトル | Effects of Changes in Accounting Methods for Past Service Cost on Financial Reporting Transparency | |||||
出版者 | ||||||
出版者 | 早稲田大学社会科学学会 | |||||
HDL URI | ||||||
http://hdl.handle.net/2065/40745 |