@article{oai:takamatsu-u.repo.nii.ac.jp:00006203,
 author = {澤登, 千恵},
 journal = {高松大学紀要, Research bulletin of Takamatsu University},
 month = {Sep},
 note = {application/pdf, Edwards [1985] argued that the closure of the capital account was much more difficult for railway companies than for canal companies. Because railway companies needed to purchase additional rolling stocks and raise additional capital. However London Brighton and South Coast Railway Company closed the capital account, and opened again. It is the purpose of this paper to explain why it became the practice of London Brighton and South Coast Railway Company to close capital account and open again.},
 pages = {21--46},
 title = {英国鉄道会社における資本勘定の閉鎖と再開設 －LBSC鉄道会社の会計報告書を中心に－},
 volume = {40},
 year = {2003}
}