@book{CTT100790711,
  author = {中村美保 and 永田京子},
  title = {わが国上場企業におけるIFRS適用に関する事前エフェクト分析},
  publisher = {中央経済社},
  year = 2017,
}

@inproceedings{CTT100799719,
  author = {Gray, S.J. and K.Nagata and M. Nakamura and C. Ozu},
  title = {Voluntary adoption of IFRS:  What motivates Japanese firms to voluntarily adopt IFRS?},
  booktitle = {},
  year = 2019,
}

@inproceedings{CTT100721858,
  author = {Nakamura, M. and K.Nagata and C.Ozu},
  title = {“Preparers’ perceived costs and benefits of IFRS: What factors determine preparers’ attitude towards IFRS?”},
  booktitle = {},
  year = 2016,
}