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) Paul M. Healy and James M. Wahlen,A Review of the Earnings Management Literature and Its Implications for Standard Setting,Accounting Horizons,0888-7993,American Accounting Association,1999-12-01,13,4,365-383,https://cir.nii.ac.jp/crid/1361699993356923776,https://doi.org/10.2308/acch.1999.13.4.365