@article{oai:kanagawa-u.repo.nii.ac.jp:00012084,
 author = {熊谷, 重勝 and Kumagai, Shigekatsu},
 issue = {3},
 journal = {商経論叢},
 month = {Mar},
 note = {Article, 論説},
 pages = {1--13},
 title = {会計政策の変容と株式所有構造},
 volume = {52},
 year = {2017}
}