著者名,論文名,雑誌名,ISSN,出版者名,出版日付,巻,号,ページ,URL,URL(DOI) ,"""A comparative Analysis of Profitability between Japanese and US companies-Profitability as a Key Driver for Value Based Management-""",Accounting Profession 3,,,2008,,,41-56,https://cir.nii.ac.jp/crid/1010000781978085525,