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
"Stephens, Matthew James, Jr.","Proposals for supplementary financial statements, their purpose and their relationship to underlying accounting concepts and standards and income and capital theory",,University Microfilms,,Dissertation on accounting of main universities in America,,,,https://cir.nii.ac.jp/crid/1130296796585874699