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
"Borio, C. E. V. and Tsatsaronis, Kostas and Bank for International Settlements","Risk in financial reporting : status, challenges and suggested directions",,Bank for International Settlements,2006,BIS working papers,,,,https://cir.nii.ac.jp/crid/1130282270722030080