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[미국] A New Accounting Approach to Evaluate M and A Prices and Goodwill Allocations (Hyung Il Oh)
박사학위논문 : Columbia University, Dept. of Business, 2014
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[미국] Do Firms Contribute to the Variation in Employees' Performance in Knowledge-Intensive Industries? The Case of Equity Research (Oded Rozenbaum)
박사학위논문 : Columbia University, Dept. of Business, 2014
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[미국] Litigation Risk and the Optimism in Long-horizon Management Forecasts of Bad News and Good News (Helen Hurwitz )
박사학위논문 : Columbia University, School of Business, 2012.
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[일본] 研究開発投資の資産計上可能性に関する実証研究 (奥原貴士)
박사학위논문 : 神戸大学, 経営学研究科, 会計システム専攻, 2013
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[일본] 財務会計における保守主義の定量化 : その有効性の実証研究 (高田知実)
박사학위논문 : 神戸大学 経営学研究科 会計システム専攻, 2007.
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