@article{oai:waseda.repo.nii.ac.jp:00014393,
 author = {Hasegawa, Keiichi and 長谷川, 惠一},
 journal = {早稲田商學},
 month = {Dec},
 pages = {219--231},
 title = {宿泊施設のベンチマークに有用な会計情報の検討},
 volume = {438},
 year = {2013}
}