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
"Gaa, James C.",Methodological foundations of standardsetting for corporate financial reporting,,American Accounting Association,1988,Studies in accounting research,,0865390657,,https://cir.nii.ac.jp/crid/1130000796971274368