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) Mark L. DeFond and Chul W. Park,The Reversal of Abnormal Accruals and the Market Valuation of Earnings Surprises,The Accounting Review,0001-4826,American Accounting Association,2001-07-01,76,3,375-404,https://cir.nii.ac.jp/crid/1364233269704440064,https://doi.org/10.2308/accr.2001.76.3.375