@article{oai:barrel.repo.nii.ac.jp:00000940,
 author = {大沼, 宏},
 issue = {1},
 journal = {商学討究},
 month = {Jul},
 note = {論説},
 pages = {309--329},
 title = {会社分割会計制度の背後にある意味 -会計における「透明性」-},
 volume = {54},
 year = {2003}
}