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)
Masatomo Akita and Yusuke Osaki,Optimal Accounting Policies Under Financial Constraints: Aggressive Versus Conservative,SSRN Electronic Journal,1556-5068,Elsevier BV,2011-01-01,,,,https://cir.nii.ac.jp/crid/1873116917465009408,https://doi.org/10.2139/ssrn.1782602