@article{oai:waseda.repo.nii.ac.jp:00014843, author = {Oshika, Tomoki and 大鹿, 智基}, journal = {早稲田商學}, month = {Mar}, pages = {53--71}, title = {非財務情報の価値関連性と開示チャネルとしての統合報告}, volume = {446}, year = {2016} }