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
"Patton, James M., CPA",An empirical study of governmental financial reporting entity issues,,Governmental Accounting Standards Board of the Financial Accounting Foundation,1987,Research report,,091006525X,,https://cir.nii.ac.jp/crid/1130282268660856576