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
"Webb, Brian and Wisniewski, Mik and Guy, Peter",An examination of the cash flow characteristics of UK and european companies,,Certified Accountant Publications,1991,Certified research report,,185011059X,,https://cir.nii.ac.jp/crid/1130282270889813632