@article{oai:kwansei.repo.nii.ac.jp:00019838,
 author = {平松, 一夫 and Hiramatsu, Kazuo},
 issue = {3},
 journal = {商学論究},
 month = {Jan},
 note = {application/pdf},
 pages = {39--52},
 title = {社債発行差金の会計学的本質},
 volume = {36},
 year = {1989}
}