@article{oai:ynu.repo.nii.ac.jp:00007819,
 author = {髙須, 悠介 and 中野, 誠},
 issue = {3/4},
 journal = {横浜経営研究},
 month = {Mar},
 pages = {33(345)--54(366)},
 title = {貸倒引当金の保守性と利益評価},
 volume = {36},
 year = {2016}
}