@article{oai:agu.repo.nii.ac.jp:00000530,
 author = {向, 伊知郎 and MUKAI, Ichiro},
 issue = {26},
 journal = {経営管理研究所紀要, Bulletin of Management Research Institute},
 month = {Dec},
 pages = {53--70},
 title = {国民性と国際的会計基準適用企業の資本コスト},
 year = {2019},
 yomi = {ムカイ, イチロウ}
}