@article{oai:u-hyogo.repo.nii.ac.jp:00000971,
 author = {兵頭, 和花子 and Hyodo, Wakako},
 issue = {3},
 journal = {商大論集, Journal of University of Hyogo},
 month = {Mar},
 note = {9, KJ00008752641, 論文, Article},
 pages = {133--144},
 title = {FASB ト GASB ニ オケル ヒエイリ ソシキ ノ ザイム ショヒョウ},
 volume = {64},
 year = {2013},
 yomi = {ヒョウドウ, ワカコ}
}