Author,Title,Journal,ISSN,Publisher,Date,Volume,Number,Page,URL,URL(DOI) SAKURAI Yasuhiro,A Consideration on the Attribute of Accounting Information,"Shogaku Ronsan (The Journal of Commerce) Vol.46, No.5",,,2005,,,43-61,https://cir.nii.ac.jp/crid/1010000781939190404,