@article{oai:agu.repo.nii.ac.jp:00000328, author = {向, 伊知郎 and MUKAI, Ichiro}, issue = {18}, journal = {経営管理研究所紀要, Bulletin of Management Research Institute}, month = {Dec}, pages = {81--96}, title = {EU諸国会計基準のIFRSsへの収斂と利益の質}, year = {2011}, yomi = {ムカイ, イチロウ} }