Author,Title,Journal,ISSN,Publisher,Date,Volume,Number,Page,URL,URL(DOI) "松下, 真也 and Matsushita, Shinya",A Study of the Economic Phenomena Represented in Earnings Measurement on Revenue and Expense View : Lean on the Theory Proposed by Paton and Littleton,Matsuyama University review,09163298,松山 : 松山大学総合研究所,2012-12-01,24,5,159-173,https://cir.nii.ac.jp/crid/1050845763388055552,