@article{oai:kwansei.repo.nii.ac.jp:00019521,
 author = {Kasaoka, Eriko and Kasaoka, Eriko},
 issue = {11},
 journal = {International review of business},
 month = {Mar},
 pages = {65--94},
 title = {Determinants of Changes and Levels in Discount Rates for Defined-Benefit Pension Plans},
 year = {2011}
}