@article{oai:kwansei.repo.nii.ac.jp:00020417,
 author = {林, 隆敏 and Hayashi, Takatoshi},
 issue = {1/2},
 journal = {商学論究},
 month = {Dec},
 pages = {269--287},
 title = {財務諸表レベルの重要な虚偽表示のリスクと全般的な対応},
 volume = {60},
 year = {2012}
}