@article{oai:kanagawa-u.repo.nii.ac.jp:00011817,
 author = {早川, 優 and Hayakawa, Y and 田中, 弘 and Tanaka, Hiroshi},
 issue = {1-2},
 journal = {商経論叢},
 month = {Feb},
 note = {Article, 論説},
 pages = {01--27},
 title = {企業結合における「のれん」の会計},
 volume = {44},
 year = {2009}
}