Author,Title,Journal,ISSN,Publisher,Date,Volume,Number,Page,URL,URL(DOI) 吉岡 正道 and 徳前 元信 and 大野 智弘,Impact of impairment accounting on company behavior: questionnaire research studies on impairment accounting in 2009,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,2010,2010年度,,71-83,https://cir.nii.ac.jp/crid/1520572358883602432,