@article{oai:rikkyo.repo.nii.ac.jp:00003033, author = {熊谷, 重勝 and Kumagai, Shigekatu}, issue = {4}, journal = {立教經濟學研究}, month = {Mar}, note = {P(論文), 論文, Article}, pages = {51--63}, title = {持合株式の時価評価と配当規制 : 「金融商品会計基準」の非論理性とそれを推し進めるもの}, volume = {61}, year = {2008} }