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) ,The effects of the new fiscal rule and creative accounting: Empirical evidence from Japanese municipalities,MPRA paper,,,2018,89160,,1-24,https://cir.nii.ac.jp/crid/1010848250451195266,