{"created":"2024-03-26T12:04:13.302738+00:00","id":2009682,"links":{},"metadata":{"_buckets":{"deposit":"eea17c36-502d-4657-b5ce-090982ad37d6"},"_deposit":{"created_by":18,"id":"2009682","owner":"18","owners":[18],"pid":{"revision_id":0,"type":"depid","value":"2009682"},"status":"published"},"_oai":{"id":"oai:repository.dl.itc.u-tokyo.ac.jp:02009682","sets":["62:828:1711452130758:1711452183580","9:504:831:1711452245189:1711452271927"]},"author_link":[],"item_4_biblio_info_7":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2024-03-29","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"1","bibliographicPageEnd":"78","bibliographicPageStart":"51","bibliographicVolumeNumber":"84","bibliographic_titles":[{"bibliographic_title":"經濟學論集","bibliographic_titleLang":"ja"},{"bibliographic_title":"The Journal of Economics","bibliographic_titleLang":"en"}]}]},"item_4_description_5":{"attribute_name":"抄録","attribute_value_mlt":[{"subitem_description":"本論文では，株式投資家の会計情報選択と処理に関する日米の実証研究をサーベイする. まずは，情報処理キャパシティが制約される中で，投資家がいかに価値の高い情報を選択して優先的に処理するかを考察する.その上で，投資家の情報選択と処理が企業の株価形成に与える影響を分析する.最後に，企業経営者が投資家の情報選択と処理を意識して，情報開示と経営活動を戦略的に行うことの実証的証拠を紹介する.本論文のサーベイを通じて，投資家がすべての情報を処理することができず，一部の情報だけを処理対象として選択することを考慮した上で，会計情報が証券市場と企業行動にもたらす影響を論じることの必要性を示す.","subitem_description_language":"ja","subitem_description_type":"Abstract"}]},"item_4_description_6":{"attribute_name":"内容記述","attribute_value_mlt":[{"subitem_description":"論文/Articles","subitem_description_language":"ja","subitem_description_type":"Other"}]},"item_4_identifier_registration":{"attribute_name":"ID登録","attribute_value_mlt":[{"subitem_identifier_reg_text":"10.15083/0002009682","subitem_identifier_reg_type":"JaLC"}]},"item_4_publisher_20":{"attribute_name":"出版者","attribute_value_mlt":[{"subitem_publisher":"東京大学大学院経済学研究科","subitem_publisher_language":"ja"},{"subitem_publisher":"Graduate School of Economics, The University of Tokyo","subitem_publisher_language":"en"}]},"item_4_source_id_10":{"attribute_name":"書誌レコードID","attribute_value_mlt":[{"subitem_source_identifier":"AN00070411","subitem_source_identifier_type":"NCID"}]},"item_4_source_id_8":{"attribute_name":"ISSN","attribute_value_mlt":[{"subitem_source_identifier":"0022-9768","subitem_source_identifier_type":"PISSN"},{"subitem_source_identifier":"2434-4192","subitem_source_identifier_type":"EISSN"}]},"item_creator":{"attribute_name":"著者","attribute_type":"creator","attribute_value_mlt":[{"creatorAffiliations":[{"affiliationNames":[{"affiliationName":"東京大学"}]}],"creatorNames":[{"creatorName":"杜, 雪菲","creatorNameLang":"ja"},{"creatorName":"DU, Xuefei","creatorNameLang":"en"}]}]},"item_files":{"attribute_name":"ファイル情報","attribute_type":"file","attribute_value_mlt":[{"accessrole":"open_access","date":[{"dateType":"Available","dateValue":"2024-03-26"}],"filename":"econ0840104.pdf","filesize":[{"value":"1.3 MB"}],"format":"application/pdf","url":{"url":"https://repository.dl.itc.u-tokyo.ac.jp/record/2009682/files/econ0840104.pdf"},"version_id":"78847371-8ab2-460f-b3b2-1f043b0619e1"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"会計情報","subitem_subject_language":"ja"},{"subitem_subject":"情報処理","subitem_subject_language":"ja"},{"subitem_subject":"情報選択","subitem_subject_language":"ja"},{"subitem_subject":"株価効率性","subitem_subject_language":"ja"},{"subitem_subject":"戦略的情報開示","subitem_subject_language":"ja"},{"subitem_subject":"合理的不注意","subitem_subject_language":"ja"}]},"item_language":{"attribute_name":"言語","attribute_value_mlt":[{"subitem_language":"jpn"}]},"item_resource_type":{"attribute_name":"資源タイプ","attribute_value_mlt":[{"resourcetype":"departmental bulletin paper","resourceuri":"http://purl.org/coar/resource_type/c_6501"}]},"item_title":"株式投資家の会計情報選択と処理 : 日米の実証研究に基づく考察","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"株式投資家の会計情報選択と処理 : 日米の実証研究に基づく考察","subitem_title_language":"ja"},{"subitem_title":"Stock Investors'Accounting Information Choice and Processing: Implications from Empirical Research of Japan and the US","subitem_title_language":"en"}]},"item_type_id":"4","owner":"18","path":["1711452271927","1711452183580"],"pubdate":{"attribute_name":"PubDate","attribute_value":"2024-03-26"},"publish_date":"2024-03-26","publish_status":"0","recid":"2009682","relation_version_is_last":true,"title":["株式投資家の会計情報選択と処理 : 日米の実証研究に基づく考察"],"weko_creator_id":"18","weko_shared_id":-1},"updated":"2024-03-26T12:12:27.955072+00:00"}