Author,Title,Journal,ISSN,Publisher,Date,Volume,Number,Page,URL,URL(DOI) "Miyahara, Yuichi",Rethinking Japan’s Standard-Setting Process for Accounting for “Goodwill”,Kokushikan University Bulletin of the Research Institute of Business,2187221X,国士舘大学経営研究所,2022-03-22,52,,139-158,https://cir.nii.ac.jp/crid/1050575816140486784,