Author,Title,Journal,ISSN,Publisher,Date,Volume,Number,Page,URL,URL(DOI)
"阪, 智香 and Saka, Chika",Issues toward Convergence of Assets Impairment,商学論究,02872552,西宮 : 関西学院大学商学研究会 ; 1952-,2007-06-30,55,1,37-54,https://cir.nii.ac.jp/crid/1050564289161526272,