@article{oai:sapporo-u.repo.nii.ac.jp:00006332,
 author = {日向, 啓爾 and Hinata, Keiji},
 issue = {1},
 journal = {経済と経営},
 month = {Nov},
 note = {P},
 pages = {87--118},
 title = {中小企業を中心とする営業利益率と経常利益率の逆転現象},
 volume = {41},
 year = {2010}
}