著者名,書名,版表示,出版者名,出版年,シリーズ名,番号,ISBN,ISSN,URL
"Emmanuel, Clive R. and Garrod, Neil",Segment reporting : international issues and evidence,,Prentice Hall in association with the Institute of Chartered Accountants in England and Wales,1992,Research studies in accounting,,0137992718,,https://cir.nii.ac.jp/crid/1130000793916300672