@article{oai:kwansei.repo.nii.ac.jp:00019495, author = {平松, 一夫 and Hiramatsu, Kazuo}, issue = {5}, journal = {International review of business}, month = {Jul}, pages = {45--60}, title = {Debate on the Reform of Corporate Governance in Japan : with an Accounting Perspective}, year = {2001} }