@article{oai:kwansei.repo.nii.ac.jp:00019750,
 author = {平松, 一夫 and Hiramatsu, Kazuo},
 issue = {2/3/4},
 journal = {商学論究},
 month = {Feb},
 note = {application/pdf},
 pages = {347--366},
 title = {米国年次報告書におけるオペレーショナル・レヴューの会計学的意義},
 volume = {29},
 year = {1982}
}