著者名,論文名,雑誌名,ISSN,出版者名,出版日付,巻,号,ページ,URL,URL(DOI) ,"""Does IFRS Application Improve Information Comparability?""",The Voluntary Application of IFRS in Japan and Considerations for Future Mandatory Application,,,2016,-,,73-91,https://cir.nii.ac.jp/crid/1010282256886532235,