@article{oai:ksu.repo.nii.ac.jp:00009829, author = {Yamaji, Noriaki and Yamaji, Noriaki}, journal = {KSU economic and business review, KSU economic and business review}, month = {May}, note = {2, KJ00000005834, P}, pages = {37--52}, title = {Consolidated Accounting in Japan : A Comparison with International Accounting Standards}, volume = {26}, year = {1999} }