Author,Title,Journal,ISSN,Publisher,Date,Volume,Number,Page,URL,URL(DOI) Ogata Kensuke,The Analysis on the Determinants of the Standard-Setting Activity of FASB in the Period of Global Standardization,Accounting Progress,21896321,Japan Accounting Association,2013,2013,14,68-81,https://cir.nii.ac.jp/crid/1390570707168803712,https://doi.org/10.34605/jaa.2013.14_68