@article{oai:kwansei.repo.nii.ac.jp:00019567,
 author = {譚, 鵬 and Tan, Peng},
 issue = {60},
 journal = {関西学院商学研究},
 month = {Mar},
 pages = {17--34},
 title = {研究開発投資と企業の財務特性},
 year = {2009}
}