@article{oai:hakodate-u.repo.nii.ac.jp:00000033,
 author = {今井, 敏博},
 issue = {2},
 journal = {函大商学論究},
 month = {Mar},
 pages = {1--22},
 title = {事実解明理論と資金的損益貸借対照表論覚書},
 volume = {47},
 year = {2015},
 yomi = {イマイ, トシヒロ}
}