@article{oai:ynu.repo.nii.ac.jp:00009219, author = {髙須, 悠介}, issue = {3・4}, journal = {横浜経営研究}, month = {Mar}, pages = {165--180}, title = {<論説>貸倒引当金の保守性と将来業績}, volume = {38}, year = {2018} }