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) NOBES Christopher,A judgemental international classification of financial reporting practices,Journal of Business Finance & Accounting,,,1983,10,1,7,https://cir.nii.ac.jp/crid/1573668925771463040,