@article{oai:agu.repo.nii.ac.jp:00003467,
 author = {向, 伊知郎 and MUKAI, Ichiro},
 issue = {28},
 journal = {経営管理研究所紀要, Bulletin of Management Research Institute},
 month = {Dec},
 pages = {33--51},
 title = {のれんの資産性 ～当初認識に焦点を当てて～},
 year = {2021},
 yomi = {ムカイ, イチロウ}
}