@article{oai:matsuyama-u-r.repo.nii.ac.jp:00001786,
 author = {溝上, 達也 and Mizogami, Tatsuya},
 issue = {4},
 journal = {松山大学論集, Matsuyama University review},
 month = {Oct},
 note = {2, KJ00009149021, 論文, Article},
 pages = {31--47},
 title = {キャッシュ・フロー会計の論点整理},
 volume = {25},
 year = {2013},
 yomi = {ミゾガミ, タツヤ}
}