Author,Title,Journal,ISSN,Publisher,Date,Volume,Number,Page,URL,URL(DOI) Kevin Pan,Taxation gap: the introduction of deferred taxes brings what to Japanese firms' financial reporting?,国際会計研究学会年報 = Bulletin of Japanese Association for International Accounting Studies,13467670,春日井 : 国際会計研究学会,2005,2005年度,,99-111,https://cir.nii.ac.jp/crid/1520290882426239616,