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
"Hasan, Iftekhar and Wall, Larry D.",Determinants of the loan loss allowance : some cross-country comparisons,,Bank of Finland,2003,Bank of Finland discussion papers,,9524621061,,https://cir.nii.ac.jp/crid/1130282272533427968