@article{oai:seijo.repo.nii.ac.jp:00002080,
 author = {上田, 晋一},
 journal = {成城大學經濟研究},
 month = {Nov},
 note = {P(論文)},
 pages = {359--379},
 title = {会計収斂化へ向けたSEC規制の一側面 : 会計責任重視への転換},
 volume = {162},
 year = {2003}
}