@article{oai:chukyo-u.repo.nii.ac.jp:00017378,
 author = {中垣, 昇 and Nakagaki, Noboru},
 issue = {1},
 journal = {中京経営研究, CHUKYO KEIEI KENKYU},
 month = {Dec},
 pages = {1--16},
 title = {時代の転換期における経営財務に関する一考察},
 volume = {18},
 year = {2008}
}