1. Abegglen James, Stalk GeorgeJr., Kaisha: The Japanese Corporation (New York, NY: Basic Books, Inc., 1985), p. 149.
2. For a discussion of the limitations of ratio analysis, see Johnson Glenn, Gentry JamesJr., Finney and Miller's Principles of Accounting (Englewood Cliffs. NJ: Prentice-Hall, Inc. 1980), pp. 679–680.