@article{oai:ogu.repo.nii.ac.jp:00000333, author = {後藤, 晃範 and 山下, 裕企 and 平井, 裕久}, issue = {1}, journal = {大阪学院大学商・経営学論集, OSAKA GAKUIN UNIVERSITY REVIEW OF COMMERCE AND BUSINESS ADMINISTRATION}, month = {Sep}, note = {120006349968}, pages = {1--14}, title = {税負担削減行動、利益調整行動、およびBTDの一致性が価値関連性に及ぼす影響について}, volume = {43}, year = {2017} }