@article{oai:waseda.repo.nii.ac.jp:00011960,
 author = {Okumura, Masashi and 奥村, 雅史},
 journal = {早稲田商学=The Waseda commercial review},
 month = {Jun},
 pages = {27--49},
 title = {退職給付債務に関する裁量的情報開示 -割引率の選択と株価の関係-},
 volume = {404号},
 year = {2005}
}