@techreport{oai:repository.dl.itc.u-tokyo.ac.jp:00042346,
 author = {大日方, 隆},
 month = {Jul},
 note = {application/pdf, 本文フィルはリンク先を参照のこと},
 title = {業績不振企業の利益情報はvalue-irrelevantか？},
 year = {2003}
}