@article{oai:ritsumei.repo.nii.ac.jp:00000563,
 author = {西谷, 順平},
 journal = {Ritsumeikan Business journal = 立命館ビジネスジャーナル, Ritsumeikan Business journal = 立命館ビジネスジャーナル},
 month = {},
 pages = {19--38},
 title = {Accrual Reversal Effect and Conservatism},
 volume = {8},
 year = {2014}
}