@article{oai:kumagaku.repo.nii.ac.jp:00000391,
 author = {藤田, 昌也},
 issue = {2},
 journal = {会計専門職紀要, The Journal of Professional Accountancy},
 month = {Mar},
 pages = {3--11},
 title = {ウインドフォールの行方},
 year = {2011}
}