@article{oai:waseda.repo.nii.ac.jp:00016451,
 author = {Kanno, Hiroyuki and 菅野, 浩勢},
 issue = {1},
 journal = {早稲田社会科学総合研究},
 month = {Jul},
 pages = {77--112},
 title = {退職給付会計基準の改正に伴う過去勤務費用の会計処理の変更が財務報告の透明性に与える影響の定性的評価},
 volume = {14},
 year = {2013}
}