@article{oai:ritsumei.repo.nii.ac.jp:00000998, author = {OHLSON, James A. and PENMAN, Stephen and BLOOMFIELD, Robert and 松浦, 総一 and 朱, 閔如 and 任, 妮}, issue = {6}, journal = {立命館経営学, 立命館経営学}, month = {Mar}, pages = {161--180}, title = {財務報告基準のためのフレームワーク  -問題点と提案モデル}, volume = {49}, year = {2011} }