{"created":"2021-03-01T07:02:10.936343+00:00","id":42311,"links":{},"metadata":{"_buckets":{"deposit":"e8e97115-167b-4ac7-92ea-2205f412be94"},"_deposit":{"id":"42311","owners":[],"pid":{"revision_id":0,"type":"depid","value":"42311"},"status":"published"},"_oai":{"id":"oai:repository.dl.itc.u-tokyo.ac.jp:00042311","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 Legally Mandated Provisions"}]},"item_8_biblio_info_7":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2005-09","bibliographicIssueDateType":"Issued"},"bibliographicVolumeNumber":"CIRJE-J-139","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":"この論文の目的は、準備金の繰入や取崩は利益のrelevanceにどのような影響をあたえているのか，すなわち，準備金のvalue relevanceを検証することである。この研究の実証結果は，特別法上の準備金の繰入と取崩が，人工的（artificial）あるいは機械的（mechanical）に利益を平準化する傾向が強いときには，利益のvalue relevanceを低下させることを示している。ただし，鉄道業の特定都市鉄道整備準備金は営業収益の期間配分手段として，保険業の責任準備金は営業費用の期間配分手段として機能し，純利益のrelevanceを高めている可能性もある。特別法上の準備金というだけで引当金に比べて差別的な扱いをすることはできず，むしろ，引当金も準備金も，貸借対照表の計上区分，損益計算書上の繰入額の測定にかんして検討課題を残している。","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":"97379","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/2005/2005cj139ab.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":"97378","nameIdentifierScheme":"WEKO"}]}]},"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":"特別法上の準備金のValue Relevance","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"特別法上の準備金のValue Relevance"}]},"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":"42311","relation_version_is_last":true,"title":["特別法上の準備金のValue Relevance"],"weko_creator_id":"1","weko_shared_id":null},"updated":"2022-12-19T04:17:28.322557+00:00"}