{"created":"2021-03-01T07:01:50.466790+00:00","id":42011,"links":{},"metadata":{"_buckets":{"deposit":"21b735a9-01ee-4eb2-8261-71ab930188e0"},"_deposit":{"id":"42011","owners":[],"pid":{"revision_id":0,"type":"depid","value":"42011"},"status":"published"},"_oai":{"id":"oai:repository.dl.itc.u-tokyo.ac.jp:00042011","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":"The Economic Recession in 2008 and Corporate Accounting Behavior"}]},"item_8_biblio_info_7":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2010-10","bibliographicIssueDateType":"Issued"},"bibliographicVolumeNumber":"CIRJE-J-227","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":"本稿は，法人企業統計の年報調査にかんする非金融業の個票データ（1994年度～2008年度）を使用して，2008年度に生じた，金融危機後の不況ショックの影響を把握し，それが企業の会計利益にあたえた影響と，企業の対応行動とを分析したものである。本稿の分析から得られた主要な発見事項は，下記の4点である。<改行> 第1に，2008年の不況ショックは，非金融業の売上高と営業利益の減少を招くと同時に，株式相場の下落にともなう評価損の計上によって，純利益を減少させたものであった。ただし，①資金調達等の財務問題は深刻ではなかったこと，②赤字に転落した企業は，もともと事業の収益性が脆弱であったこと，③それまでの一部の「勝ち組」が消滅したために，全体としての影響が大きくなったこと，などは注意しなければならないポイントである。第2に，利益の持続性は，2008年度に大きく低下しているが，それは赤字転落企業や減益企業が大きかったためである。赤字転落や黒字回復などの符号変化をコントロールしたところ，調査対象とした15 年間において，利益の持続性が年々低下していることを示す証拠が得られた。<改行> 第3に，金融商品会計基準の導入や減損会計基準の導入は，投資有価証券や固定資産などの益出し売却行動に一定の変化をあたえているものの，益出し売却が消滅したわけではない。大規模企業は，経常利益の水準が低水準の黒字であるときに利益捻出をするという利益平準化行動を採用している。しかし，2008年度の急激で大きな業績悪化にたいして，損失回避行動は断念している。<改行> 第4に，利益の構成要素の時系列変化，利益の持続性，利益平準化行動などは，資本金階層によって，顕著に異なっている。その相違のすべてが実態上のリアルな企業経営の違いによっているとはいえないであろう。中規模以下の企業が採用している会計基準の内容が定かではない状況は，多様な規模階層の企業を対象にして財務諸表数値の合算を行っている法人企業統計にとって新しい深刻な問題をもたらすであろう。","subitem_description_type":"Abstract"},{"subitem_description":"This paper investigates on the effects of economic recession in 2008 after the \"financial crisis\" with Firm - Level Data (non-financial sector) from the Corporate Enterprise Annually Statistics - from 1994 to 2008. The purpose of this research is to investigate the impact of the shock on the firms'earnings and their adoptive accounting behavior. Four major findings of this paper are as follows.<改行> First, the recession in 2008 caused to the decline of firms'operating revenues and operating earnings. Moreover, the valuation losses of holding securities hit against their poor business performance. However, financing activities were not the point at the issue for most firms. Originally, not financial, but business performance of loss reporting firms in 2008 was lower than the other firms. Because \"winners\" disappeared in 2008, the performance of Japanese firms so seriously declined on the whole. Second, the persistence of earnings greatly dropped in 2008, because the more firms reported losses and the more firms experienced the earnings decrease. I detect the evidence that, under controlling the change of earnings signs between profits and losses, the persistence of earnings is declining during 15 years.<改行> Third, though the accounting standards for the financial instruments and for the impairments of fixed assets gave an effect on the \"cherry-picking\" sales behavior of the investments, i.e. financial assets and holding securities, I find that \"cherry-picking\" sales still remain. By \"cherry-picking\", big companies smoothed the net income when earnings before tax, special and extraordinary items were relatively lower. However, they abandoned the income smoothing in 2008, in the face of the rapid and great decline of performance.<改行> Fourth, the time series behavior of earnings components, the persistence of earnings, and income smoothing behavior are different among the capital size classes. All of those varieties would not necessarily be brought by the actual and real differences in corporate management. The fact that we don't know the accounting standards, which are used in the middle and small capital size firms, is a new and very important problem for Corporate Enterprise Statistics, collecting the data of financial statements from firms belong to the various capital classes and combining those data without modification. <改行>","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":"96689","nameIdentifierScheme":"WEKO"}],"names":[{"name":"Obinata, Takashi"}]}]},"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/2010/2010cj227ab.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":"335","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":"96688","nameIdentifierScheme":"WEKO"}]}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"利益属性","subitem_subject_scheme":"Other"},{"subitem_subject":"利益の持続性","subitem_subject_scheme":"Other"},{"subitem_subject":"利益平準化","subitem_subject_scheme":"Other"},{"subitem_subject":"ビッグ・バス","subitem_subject_scheme":"Other"},{"subitem_subject":"quality of earnings","subitem_subject_scheme":"Other"},{"subitem_subject":"persistence of earnings","subitem_subject_scheme":"Other"},{"subitem_subject":"income smoothing","subitem_subject_scheme":"Other"},{"subitem_subject":"big bath accounting","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":"2008年の不況ショックと企業の会計行動","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"2008年の不況ショックと企業の会計行動"}]},"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":"42011","relation_version_is_last":true,"title":["2008年の不況ショックと企業の会計行動"],"weko_creator_id":"1","weko_shared_id":null},"updated":"2022-12-19T04:17:20.665650+00:00"}