@article{oai:chuo-u.repo.nii.ac.jp:00006161,
 author = {中村, 英敏},
 issue = {4},
 journal = {商学論纂},
 month = {Mar},
 note = {application/pdf},
 pages = {643--660},
 title = {自社株式オプションの負債・資本分類と公正価値測定},
 volume = {55},
 year = {2014},
 yomi = {ナカムラ, ヒデトシ}
}