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内部留保における短期支払能力の担保的機能について : リスクマネジメントにおける資本維持拘束性と資金調達力を中心として
2021
A study of mortgage features of short-time solvency by retained earnings: A capital maintenance and fund rising capacity by risk management 遠藤 康紀 ENDO, Yasunori 本稿は,企業の内部留保(retained earnings)における短期支払能力(short-time solvency)の担保的機能(mortgage feature)について考察したものである。拙著(2020) 「リス
doi:10.14992/00021256
fatcat:zs5htluy4vcrrcbonzeuphy6cu