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製薬業界における「研究開発費に係る会計基準」の市場関連性 = Market Relevance of Accounting Standard for R&D in Pharmaceutieal Industry
Ohnuma, Hiroshi - In: 商学討究 (Shogaku Tokyu) 56 (2005) 2-3, pp. 173-190
Persistent link: https://www.econbiz.de/10010963864
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税効果会計全面導入の根底にある理論 = The Accounting Logic under the Introduction of Tax Effect Accounting
Ohnuma, Hiroshi - In: 商学討究 (Shogaku Tokyu) 50 (2000) 2/3, pp. 193-212
Persistent link: https://www.econbiz.de/10010963877
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会社分割会計制度の背後にある意味 -会計における「透明性」- = Transparency induced by Corporate Divestiture Accounting
Ohnuma, Hiroshi - In: 商学討究 (Shogaku Tokyu) 54 (2003) 1, pp. 309-329
Persistent link: https://www.econbiz.de/10010964044
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地方自治体財政の情報公開とその可能性-蘭越町バランスシートを手がかりに- = Disclosure of Local Public Finance and its Capabilities
Ohnuma, Hiroshi - In: 商学討究 (Shogaku Tokyu) 52 (2002) 4, pp. 249-266
Persistent link: https://www.econbiz.de/10010964394
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変化する認識中止の論理 : デット・アサンプションの会計・税務理について = Changeful Logic of Derecognition
Ohnuma, Hiroshi - In: 商学討究 (Shogaku Tokyu) 48 (1998) 2/3, pp. 295-315
Persistent link: https://www.econbiz.de/10010964701
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経営者の利益制御行動と繰延税金資産の調整 = Management Discretion and the Adjustment of Deferred Tax Assets
Ohnuma, Hiroshi - In: 商学討究 (Shogaku Tokyu) 54 (2004) 4, pp. 165-175
Persistent link: https://www.econbiz.de/10010965156
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税効果会計と将来CFのリンケージ = The Linkage between Tax Effect Accounting and Future Cash Flow
Ohnuma, Hiroshi - In: 商学討究 (Shogaku Tokyu) 52 (2001) 1, pp. 163-185
Persistent link: https://www.econbiz.de/10010965235
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TRA86による外国税額控除制度改革と企業に与えたインパクト = The Revision of foreign Tax Gredit System Based on TRA86 and its Economic Consequences to the Firm
Ohnuma, Hiroshi - In: 商学討究 (Shogaku Tokyu) 49 (1998) 2/3, pp. 187-200
Persistent link: https://www.econbiz.de/10010965260