@article{oai:nagoya.repo.nii.ac.jp:00026134,
 author = {顧, 俊堅 and GU, Junjian},
 issue = {1},
 journal = {経済科学},
 month = {Jun},
 note = {This study aims to determine what kind of characteristics of Japanese firms have when investing in both U.S. and China. Also this study investigates the relationship between earnings qualities and the investment in both U.S. and China. In this study, we apply the logit model to investigate the characteristics of Japanese firms that invest in both U.S. and China. Then we use regression models to test hypothesis on the association between earnings qualities and the investment in both U.S. and China. We find that Japanese firms with more abundant corporate fund, higher intangible assets, and better operating performance, have a higher tendency to invest in both U.S. and China. In addition, we find that Japanese firms investing in both U.S. and China have relatively higher earnings qualities than other firms., 本論文は日本学術振興会の特別研究員奨励賞（JSPSKAKENHI Grant Number 16J01119）の助成を受けて行った研究の成果の一部である。},
 pages = {15--28},
 title = {米中進出日系企業の特徴および利益の質},
 volume = {66},
 year = {2018}
}