@article{oai:kanagawa-u.repo.nii.ac.jp:00011922,
 author = {西村, 陽一郎 and Nishimura, Yoichiro},
 issue = {1},
 journal = {商経論叢},
 month = {Sep},
 note = {Article, 論説},
 pages = {87--107},
 title = {知的資産と借入資本コストの計量実証分析},
 volume = {48},
 year = {2012}
}