@article{oai:nagoya-wu.repo.nii.ac.jp:00001973,
 author = {柴山, 正 and シバヤマ, タダシ},
 journal = {名古屋女子大学紀要. 人文・社会編, Journal of Nagoya Women's University. Humanities・social science},
 month = {Mar},
 note = {P(論文)},
 pages = {29--38},
 title = {貸倒引当金の会計処理について : 粉飾決算},
 volume = {43},
 year = {1997}
}