@article{CTT100647188,
  author = {Kyoko Nagata and Hiroyuki Makino},
  title = {Earnings quality and valuation of IPOs},
  journal = {Japan Journal of Finance},
  year = 2012,
}

@inproceedings{CTT100644608,
  author = {Hiroyuki Makino and Kyoko Nagata},
  title = {Earnings Quality, Valuation, and underpricing in IPO},
  booktitle = {日本経営財務研究学会ホームページ},
  year = 2012,
}