著者名,書名,版表示,出版者名,出版年,シリーズ名,番号,ISBN,ISSN,URL
"Virolainen, Kimmo",Tax incentives and corporate borrowing : evidence from Finnish company panel data,,Bank of Finland,1998,Bank of Finland studies,,9516865739,,https://cir.nii.ac.jp/crid/1130000796304042624