@article{oai:kanagawa-u.repo.nii.ac.jp:00005512,
 author = {照屋, 行雄 and 川嶋, 寛武 and Teruya, Yukio and Kawashima, Hiromu},
 journal = {国際経営フォーラム},
 month = {Jun},
 pages = {203--217},
 title = {フィリピンの企業会計制度},
 volume = {15},
 year = {2004}
}