@article{oai:toyo.repo.nii.ac.jp:00004569,
 author = {中村, 義人},
 issue = {78},
 journal = {経営論集, Journal of business administration},
 month = {Nov},
 pages = {199--213},
 title = {非財務情報と保証業務 : 非財務情報の現状とその第三者意見の意義について},
 year = {2011}
}