@phdthesis{oai:fukuoka-u.repo.nii.ac.jp:00003807,
 author = {王, 琳},
 month = {2016-06-09, 2016-06-09},
 note = {2015},
 school = {福岡大学},
 title = {ヘッジ会計の研究　―ヘッジ会計の体系性と一貫性の観点から―},
 year = {},
 yomi = {オウ, リン}
}