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 "Herdman, Robert K and Neary, Robert D. and Rossel, Robert E.","SEC financial reporting : annual reports to shareholders, form 10-K, quarterly financial reporting",2nd ed,M. Bender,1989,A Business reports publication,,,,https://cir.nii.ac.jp/crid/1130282270814439936