Author,Title,Journal,ISSN,Publisher,Date,Volume,Number,Page,URL,URL(DOI) Iizuka Masanori,Accounting Lifeline,Journal of Accounting Resarch for Small- and Medium-sized Entities,2189650X,Japan Accounting Association for SMEs,2021,2021,7,15-28,https://cir.nii.ac.jp/crid/1390289321269749632,https://doi.org/10.34576/jarsmes.2021.7_15