@article{oai:barrel.repo.nii.ac.jp:00000185,
 author = {大橋, 良生},
 issue = {1},
 journal = {商学討究},
 month = {Jul},
 note = {論説},
 pages = {207--243},
 title = {会計上の保守主義と社債契約},
 volume = {66},
 year = {2015}
}