{"created":"2021-03-01T07:02:08.144008+00:00","id":42270,"links":{},"metadata":{"_buckets":{"deposit":"a372b597-4c42-4f23-bb7f-2640ea9b0c57"},"_deposit":{"id":"42270","owners":[],"pid":{"revision_id":0,"type":"depid","value":"42270"},"status":"published"},"_oai":{"id":"oai:repository.dl.itc.u-tokyo.ac.jp:00042270","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":"Value Relevance of Earnings Information in Japan : A Survey: The Empirical Findings by Foreign Researchers"}]},"item_8_biblio_info_7":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2007-05","bibliographicIssueDateType":"Issued"},"bibliographicVolumeNumber":"CIRJE-J-177","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 confirm how international academicians evaluate the Japanese accounting system. This paper surveys prior studies on the international comparison (including Japan) of accounting information and reexamines the empirical findings on the usefulness of earnings information in Japan, focusing on the value relevance of earnings. Many researchers have pointed out that code law, investor protection in financial regulation environments and Japanese corporate governance, for example Keiretsu and main-bank, provide negative effects on the value relevance of earnings. At present, that image seems to be a stereotype in the world. However, the causal relation between each factor and the information value of earnings is not clear yet. Moreover, many other studies show the empirical evidence that denies such a stereotype. This survey paper clarifies the unresolved problems in prior studies and gives further research issues and implications.","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":"97268","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/2007/2007cj177ab.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":"330","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":"97267","nameIdentifierScheme":"WEKO"}]}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"usefulness","subitem_subject_scheme":"Other"},{"subitem_subject":"balue relevance","subitem_subject_scheme":"Other"},{"subitem_subject":"code law","subitem_subject_scheme":"Other"},{"subitem_subject":"investor protection","subitem_subject_scheme":"Other"},{"subitem_subject":"govermence","subitem_subject_scheme":"Other"},{"subitem_subject":"earnings management","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":"日本企業の利益情報の価値関連性 : サーベイ：世界から見た日本","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"日本企業の利益情報の価値関連性 : サーベイ：世界から見た日本"}]},"item_type_id":"8","owner":"1","path":["7436","7437"],"pubdate":{"attribute_name":"公開日","attribute_value":"2013-06-03"},"publish_date":"2013-06-03","publish_status":"0","recid":"42270","relation_version_is_last":true,"title":["日本企業の利益情報の価値関連性 : サーベイ：世界から見た日本"],"weko_creator_id":"1","weko_shared_id":null},"updated":"2022-12-19T04:14:27.934756+00:00"}