"‰i“c‹žŽq,”’“y˜aŽu","•ª—Þ‘€ì‚É‚æ‚é—˜‰v’²®s“®",,"ØŒ”ƒAƒiƒŠƒXƒgƒWƒƒ[ƒiƒ‹",,"Vol. 51","No. 5","pp. 44-53",2013,May "‘OŽ›’¼Ž÷,”’“y˜aŽu,ÎŒ´–œ—RŽq,²“¡–ž","Dry Matter’²»ðŒ‚̉t‘Ì•¨«ˆË‘¶«","‘æ‚T‚O‰ñ‚•ªŽq‚Æ…‚ÉŠÖ‚·‚é“¢˜_‰ï","‘æ‚T‚O‰ñ‚•ªŽq‚Æ…‚ÉŠÖ‚·‚é“¢˜_‰ïu‰‰—vŽ|W","Œö‰vŽÐ’c–@l‚•ªŽqŠw‰ï",,,"p. 10",2012,Nov. "Kazushi Shirato,Kyoko Nagata","Eanings Management through Classification Shifting under Japanese GAAP","“ú–{Œo‰cà–±Œ¤‹†Šw‰ï‘æ36‰ñ‘S‘‘å‰ï","“ú–{Œo‰cà–±Œ¤‹†Šw‰ïƒz[ƒ€ƒy[ƒW",,,,,2012,Oct. "Kazushi Shirato,MITSURU SATOH",""Dry ionic liquid" as a newcomer to "dry matter"",,"Soft Matter",,"vol. 7","no. 16","p. 7191-7193",2011,Aug.