@article{oai:kwansei.repo.nii.ac.jp:00027996, author = {林, 隆敏 and Hayashi, Takatoshi}, issue = {4}, journal = {商学論究, Journal of Business Administration}, month = {Mar}, pages = {413--434}, title = {中小企業における会計情報の信頼性確保 : 理論、制度及び実態}, volume = {66}, year = {2019} }