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) Patricia M. Dechow and Ilia D. Dichev,The Quality of Accruals and Earnings: The Role of Accrual Estimation Errors,The Accounting Review,0001-4826,American Accounting Association,2002-03-01,77,s-1,35-59,https://cir.nii.ac.jp/crid/1361699994952416896,https://doi.org/10.2308/accr.2002.77.s-1.35