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RIETI - 減損会計は企業投資行動に影響を及ぼすか

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表 4:年度ごとの時価簿価比率(MBRATIO)
表 A2-2:非上場企業における推計対象企業の記述統計
表 A3-2:非上場企業のうち減損計上の有無
表 A4-2:非上場企業における保有土地時価簿価比率
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