@article{oai:kansai-u.repo.nii.ac.jp:00018784, author = {大倉, 雄次郎 and Okura, Yujiro}, issue = {4}, journal = {關西大學商學論集}, month = {Mar}, pages = {77--98}, title = {US-GAAP・IFRS適用会社ののれんのリスク評価の分析}, volume = {65}, year = {2021} }