@techreport{oai:repository.dl.itc.u-tokyo.ac.jp:00042528,
 author = {Obinata, Takashi and Suda, Kazuyuki},
 month = {Mar},
 note = {application/pdf, 本文フィルはリンク先を参照のこと},
 title = {Relevance of the Multi-step Income Statement in Japan},
 year = {2006}
}