著者名,論文名,雑誌名,ISSN,出版者名,出版日付,巻,号,ページ,URL,URL(DOI) Christopher Nobes,Towards a General Model of the Reasons for International Differences in Financial Reporting,Abacus,0001-3072,Wiley,1998-09,34,2,162-187,https://cir.nii.ac.jp/crid/1360574095153938816,https://doi.org/10.1111/1467-6281.00028