@article{oai:ritsumei.repo.nii.ac.jp:00000622,
 author = {金森, 絵里},
 issue = {1},
 journal = {立命館経営学, 立命館経営学},
 month = {May},
 pages = {55--69},
 title = {Why ｈas the shift toward full consolidation not been achieved in corporate financial reporting?},
 volume = {41},
 year = {2002}
}