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) "KOGA, Yuya",Earnings Management Near Investment- and Speculative- grade Borderline Ratings: Evidence from Japanese Firms with Single or Multiple Ratings,東北学院大学経営学論集,,東北学院大学学術研究会,2022-12-20,,19,35-70,https://cir.nii.ac.jp/crid/1050576579394365056,