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 Hribar and Daniel W. Collins,Errors in Estimating Accruals: Implications for Empirical Research,Journal of Accounting Research,0021-8456,Wiley,2002-03,40,1,105-134,https://cir.nii.ac.jp/crid/1362544419814564224,https://doi.org/10.1111/1475-679x.00041