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
"Felt, Howard Mark","Standards for disclosure of ""Cash flow"" data in corporate annual reports",,University Microfilms,1969,Dissertation on accounting of main universities in America,,,,https://cir.nii.ac.jp/crid/1130000798131505152