@article{oai:tohoku-gakuin.repo.nii.ac.jp:00024948,
 author = {KOGA, Yuya},
 issue = {19},
 journal = {東北学院大学経営学論集, Tohoku Gakuin business review},
 month = {Dec},
 pages = {35--70},
 title = {Earnings Management Near Investment- and Speculative- grade Borderline Ratings: Evidence from Japanese Firms with Single or Multiple Ratings},
 year = {2022}
}