@article{oai:rikkyo.repo.nii.ac.jp:00003071,
 author = {熊谷, 重勝 and Kumagai, Shigekatsu},
 issue = {3},
 journal = {立教經濟學研究},
 month = {Jan},
 note = {P(論文), 論文, Article},
 pages = {41--58},
 title = {会計政策の変容と財務構造},
 volume = {62},
 year = {2009}
}