@article{oai:nebuta.repo.nii.ac.jp:00000288,
 author = {佐藤, 清和 and Sato, Kiyokazu},
 issue = {1},
 journal = {青森公立大学経営経済学研究, Aomori Public College Journal of Management & Economics},
 month = {Sep},
 pages = {51--80},
 title = {Accrual-Based Risk Reduction -An Indicator to Identify Managers' Discretion Using a Break-Even Point of Cash Flows},
 volume = {9},
 year = {2003},
 yomi = {サトウ, キヨカズ}
}