@article{MisawaHajime:1962-10-01, author="Misawa, Hajime", title="Notes to Financial Statements and Disclosure in Audit Report -An Application of Standard of Disclosure", journal="The Hitotsubashi review", ISSN="00182818", publisher="一橋大学", year="1962", month="oct", volume="48", number="4", pages="453-460", URL="http://ci.nii.ac.jp/naid/110007637483/en/", DOI="", }