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
"McCahey, J. E. and Ramsay, A. L.",Differential reporting : nature of the accounting standards overload problem and a proposal for its resolution,,Australian Accounting Research Foundation,1989,Discussion paper,,0909744394,,https://cir.nii.ac.jp/crid/1130000795629850112