@phdthesis{oai:jiu.repo.nii.ac.jp:00000319, author = {崔 暁芳 and Cui XiaoFang}, month = {2023-04-24, 2023-04-24, 2023-04-24}, note = {application/pdf, 2021}, school = {城西国際大学}, title = {のれんの本質と被取得企業の評価上の課題 ―中国の M&A 会計実践の知見を踏まえて―}, year = {}, yomi = {サイ ギョウホウ} }