{"created":"2021-03-01T07:01:49.440417+00:00","id":41996,"links":{},"metadata":{"_buckets":{"deposit":"3c78d14a-2da6-45fe-8530-67a8b093a72d"},"_deposit":{"id":"41996","owners":[],"pid":{"revision_id":0,"type":"depid","value":"41996"},"status":"published"},"_oai":{"id":"oai:repository.dl.itc.u-tokyo.ac.jp:00041996","sets":["62:7433:7437","9:7435:7436"]},"item_8_alternative_title_1":{"attribute_name":"その他のタイトル","attribute_value_mlt":[{"subitem_alternative_title":"Accounting Behavior of Firms Recognizing Impairment Losses"}]},"item_8_biblio_info_7":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2008-04","bibliographicIssueDateType":"Issued"},"bibliographicVolumeNumber":"CIRJE-J-194","bibliographic_titles":[{"bibliographic_title":"Discussion paper series. CIRJE-J"}]}]},"item_8_description_13":{"attribute_name":"フォーマット","attribute_value_mlt":[{"subitem_description":"application/pdf","subitem_description_type":"Other"}]},"item_8_description_5":{"attribute_name":"抄録","attribute_value_mlt":[{"subitem_description":"The purpose of this paper is to investigate the accounting performance of the firms recognizing impairment losses and analyze the accounting behavior of those firms. We focus on two performance measures, i.e. sales margin and earnings to average total asset (ROA). Firms recognizing impairment losses experienced the decrease in ROA before. After the recognition of impairment losses, ROA was improved. That time-series movement is consistent with the conventional view. However, profit margin did not change in such a clear manner. Although, some firms with impairment losses smoothed earnings, we can find only weak evidence on earnings increasing management. On the other hand, we detect the strong evidence of \"big bath\" accounting. Our results imply the defects in accounting standards of impaired assets, which permits the large room of managerial discretion.","subitem_description_type":"Abstract"}]},"item_8_description_6":{"attribute_name":"内容記述","attribute_value_mlt":[{"subitem_description":"本文フィルはリンク先を参照のこと","subitem_description_type":"Other"}]},"item_8_full_name_3":{"attribute_name":"著者別名","attribute_value_mlt":[{"nameIdentifiers":[{"nameIdentifier":"96632","nameIdentifierScheme":"WEKO"}],"names":[{"name":"Obinata, Takashi"}]},{"nameIdentifiers":[{"nameIdentifier":"96633","nameIdentifierScheme":"WEKO"}],"names":[{"name":"Okuda, Takako"}]}]},"item_8_publisher_20":{"attribute_name":"出版者","attribute_value_mlt":[{"subitem_publisher":"日本経済国際共同センター"}]},"item_8_relation_25":{"attribute_name":"関係URI","attribute_value_mlt":[{"subitem_relation_type_id":{"subitem_relation_type_id_text":"http://www.cirje.e.u-tokyo.ac.jp/research/dp/2008/2008cj194ab.html","subitem_relation_type_select":"URI"}}]},"item_8_source_id_10":{"attribute_name":"書誌レコードID","attribute_value_mlt":[{"subitem_source_identifier":"AA11451834","subitem_source_identifier_type":"NCID"}]},"item_8_subject_15":{"attribute_name":"日本十進分類法","attribute_value_mlt":[{"subitem_subject":"333","subitem_subject_scheme":"NDC"}]},"item_8_text_21":{"attribute_name":"出版者別名","attribute_value_mlt":[{"subitem_text_value":"Center for International Research on the Japanese Economy"}]},"item_8_text_4":{"attribute_name":"著者所属","attribute_value_mlt":[{"subitem_text_value":"東京大学大学院経済学研究科"}]},"item_access_right":{"attribute_name":"アクセス権","attribute_value_mlt":[{"subitem_access_right":"metadata only access","subitem_access_right_uri":"http://purl.org/coar/access_right/c_14cb"}]},"item_creator":{"attribute_name":"著者","attribute_type":"creator","attribute_value_mlt":[{"creatorNames":[{"creatorName":"大日方, 隆"}],"nameIdentifiers":[{"nameIdentifier":"96630","nameIdentifierScheme":"WEKO"}]},{"creatorNames":[{"creatorName":"岡田, 隆子"}],"nameIdentifiers":[{"nameIdentifier":"96631","nameIdentifierScheme":"WEKO"}]}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"value relevance","subitem_subject_scheme":"Other"},{"subitem_subject":"permanent earnings","subitem_subject_scheme":"Other"},{"subitem_subject":"earnings changes","subitem_subject_scheme":"Other"},{"subitem_subject":"losses, Japan","subitem_subject_scheme":"Other"}]},"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":"technical report","resourceuri":"http://purl.org/coar/resource_type/c_18gh"}]},"item_title":"減損計上企業の会計行動","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"減損計上企業の会計行動"}]},"item_type_id":"8","owner":"1","path":["7436","7437"],"pubdate":{"attribute_name":"公開日","attribute_value":"2013-05-31"},"publish_date":"2013-05-31","publish_status":"0","recid":"41996","relation_version_is_last":true,"title":["減損計上企業の会計行動"],"weko_creator_id":"1","weko_shared_id":null},"updated":"2022-12-19T04:17:19.485804+00:00"}