@article{oai:chukyo-u.repo.nii.ac.jp:00016163,
 author = {中垣, 昇 and Nakagaki, Noboru},
 issue = {2},
 journal = {中京経営研究, Chukyo keiei kenkyu},
 month = {Feb},
 note = {4, KJ00004853719},
 title = {日本企業の財務的環境に関する一考察},
 volume = {15},
 year = {2006},
 yomi = {ナカガキ, ノボル}
}