@article{oai:kwansei.repo.nii.ac.jp:00020558,
 author = {松本, 敏史 and Matsumoto, Toshifumi},
 issue = {3},
 journal = {商学論究},
 month = {Mar},
 pages = {91--109},
 title = {引当金会計における資産負債アプローチの意味 : 笠井教授の批判にお応えして},
 volume = {63},
 year = {2016}
}