{"created":"2021-03-01T07:02:11.141339+00:00","id":42314,"links":{},"metadata":{"_buckets":{"deposit":"64fea1d4-6c53-424e-a657-c42764d08821"},"_deposit":{"id":"42314","owners":[],"pid":{"revision_id":0,"type":"depid","value":"42314"},"status":"published"},"_oai":{"id":"oai:repository.dl.itc.u-tokyo.ac.jp:00042314","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 Components in the Income Statement"}]},"item_8_biblio_info_7":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2005-09","bibliographicIssueDateType":"Issued"},"bibliographicVolumeNumber":"CIRJE-J-140","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":"この研究は，利益の期間配分操作に着目して，区分損益情報のvalue relevanceを確かめることを目的とする。先行研究では，利益の期間配分のパターンのみに注目しているが，この研究では，特定の期間配分パターンを創り出す区分損益の関係や動向に着目しているのが，重要な特徴点である。分析結果によると，区分損益に着目することによって識別した，利益平準化，損失回避，ビッグ・バスなどのサンプル企業の利益は，それ以外の企業の利益とvalue relevanceが異なっている。この実証結果は，区分損益情報には，名目的な期間配分操作を発見できる可能性があり，それを利用すると会計情報の価値がいっそう向上する可能性があることを示唆している。","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":"97385","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/2005/2005cj140ab.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":"97384","nameIdentifierScheme":"WEKO"}]}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"earnings components","subitem_subject_scheme":"Other"},{"subitem_subject":"value relevance","subitem_subject_scheme":"Other"},{"subitem_subject":"earnings management","subitem_subject_scheme":"Other"},{"subitem_subject":"income smoothing","subitem_subject_scheme":"Other"},{"subitem_subject":"loss avoidance","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":"区分損益情報のValue Relevance","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"区分損益情報の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":"42314","relation_version_is_last":true,"title":["区分損益情報のValue Relevance"],"weko_creator_id":"1","weko_shared_id":null},"updated":"2022-12-19T04:17:33.467790+00:00"}