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
"Friedman, Laurence A.",The theory and format of an income statement to accompany exit-price balance sheets,,"University of Kansas, School of Business",1975,Working paper,,,,https://cir.nii.ac.jp/crid/1130282270521637376