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) Ray Ball and S.P Kothari and Ashok Robin,The effect of international institutional factors on properties of accounting earnings,Journal of Accounting and Economics,0165-4101,Elsevier BV,2000-02,29,1,1-51,https://cir.nii.ac.jp/crid/1360855568427982080,https://doi.org/10.1016/s0165-4101(00)00012-4