@article{oai:sgul.repo.nii.ac.jp:00000222,
 author = {坂下, 紀彦},
 issue = {4},
 journal = {札幌学院大学経営論集, Sapporo Gakuin University Review of Business Administration},
 month = {Mar},
 note = {Bulletin, 論文},
 pages = {33--49},
 title = {財務諸表と企業実態},
 year = {2012}
}