@article{oai:kansai-u.repo.nii.ac.jp:00016672, author = {大倉, 雄次郎 and Okura, Yujiro}, issue = {2}, journal = {關西大學商學論集}, month = {Sep}, pages = {39--56}, title = {米国会計基準・国際会計基準適用企業のM&Aの実態分析と評価指標}, volume = {65}, year = {2020} }