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)
James A. Ohlson and Stephen Penman and Robert Bloomfield and Theodore E. Christensen and Robert Colson and Karim Jamal and Stephen Moehrle and Gary Previts and Thomas Stober and Shyam Sunder and Ross L. Watts,A Framework for Financial Reporting Standards: Issues and a Suggested Model,Accounting Horizons,0888-7993,American Accounting Association,2010-09-01,24,3,471-485,https://cir.nii.ac.jp/crid/1363388844014696192,https://doi.org/10.2308/acch.2010.24.3.471