@article{oai:kwansei.repo.nii.ac.jp:00019484, author = {平松, 一夫 and Kasaoka, Kazuyuki and Hiramatsu, Kazuo and Kasaoka, Kazuyuki}, issue = {2}, journal = {International review of business}, month = {Dec}, pages = {51--63}, title = {The Impact of Differences between Japanese-GAAP and US-GAAP on Financial Statement Information : A Case Approach}, year = {1997} }