@article{oai:barrel.repo.nii.ac.jp:00005396,
 author = {手島, 直樹},
 issue = {1},
 journal = {商学討究},
 month = {Jul},
 pages = {85--108},
 title = {財務マネジメントとは何か},
 volume = {71},
 year = {2020}
}