@article{oai:nagoya.repo.nii.ac.jp:00010150,
 author = {山西, 佑季},
 issue = {1},
 journal = {経済科学},
 month = {Jun},
 note = {This paper empirically examines the association between change in firm value and the foreign currency translation adjustment for the sample of Japanese firms based on the regression model by Louis(2003). This study does not present explicit result how the foreign currency translation adjustment affects stock return.  This result may suggest that it is difficult to explain how the foreign currency translation adjustments contribute to acquisition of future cash flow because the items are bookkeeping entries generated by the translation of foreign subsidiaries.},
 pages = {51--64},
 title = {為替換算調整勘定の株価関連性の特徴},
 volume = {57},
 year = {2009}
}