@article{oai:kansai-u.repo.nii.ac.jp:02001574,
 author = {乙政, 正太 and Otomasa, Shota and 戸, 宸 and Hu, Chen},
 issue = {1},
 journal = {關西大學商學論集},
 month = {Jun},
 note = {JPS科研費23K25563，24K05217},
 pages = {1--24},
 title = {四半期利益ベンチマークに関する実証分析  : 累計データと３ヵ月データを用いた損失回避と減益回避},
 volume = {69},
 year = {2024}
}