@article{oai:doshisha.repo.nii.ac.jp:00014125,
 author = {鵜飼, 哲夫 and Ukai, Tetsuo},
 issue = {6},
 journal = {同志社商学, Doshisha Shogaku (The Doshisha Business Review)},
 month = {Sep},
 note = {研究, application/pdf},
 pages = {93--124},
 title = {株式プレミアムの会計上の性格と株式会社の理解 : 持分均衡説と創業利得説を中心にして},
 volume = {38},
 year = {1986},
 yomi = {ウカイ, テツオ}
}