@article{oai:keiho.repo.nii.ac.jp:00001100,
 author = {伊奈, 健二 and Ina, Kenji},
 issue = {3},
 journal = {大阪経済法科大学経済学論集, The Economic studies},
 month = {Mar},
 pages = {1--9},
 title = {＜論文＞時価主義会計の導入とその背景},
 volume = {27},
 year = {2004},
 yomi = {イナ, ケンジ}
}