@article{oai:doshisha.repo.nii.ac.jp:00014511,
 author = {鵜飼, 哲夫 and Ukai, Tetsuo},
 issue = {2-3},
 journal = {同志社商学, Doshisha Shogaku (The Doshisha Business Review)},
 month = {Oct},
 note = {研究, 栗栖弘典教授 定年退職記念号, application/pdf},
 pages = {247--265},
 title = {株式プレミアムの性格とその連結会計上の展開},
 volume = {45},
 year = {1993},
 yomi = {ウカイ, テツオ}
}