{"created":"2021-03-01T07:02:11.344151+00:00","id":42317,"links":{},"metadata":{"_buckets":{"deposit":"f36ccabd-fcbb-4608-9aa9-1fb8231389fa"},"_deposit":{"id":"42317","owners":[],"pid":{"revision_id":0,"type":"depid","value":"42317"},"status":"published"},"_oai":{"id":"oai:repository.dl.itc.u-tokyo.ac.jp:00042317","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 Policy and the Value Relevance of Earnings : The Case of Revenue Recognition in the Construction Industry"}]},"item_8_biblio_info_7":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2006-07","bibliographicIssueDateType":"Issued"},"bibliographicVolumeNumber":"CIRJE-J-164","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":"工事進行基準は、工事完成基準に比べて、年々の利益を平準化し、企業活動をよりタイムリーに利益に反映させると理解されている。その直感にもとづいて、工事進行基準による利益は、工事完成基準による利益よりも、value relevance（価値関連性）が高いと信じる人々もいる。Relevanceの尺度は多様であるが、この論文では、利益資本化モデルに依拠して、工事進行基準の利益のほうが資本化係数が大きいのかを検証した。その検証にあたり、工事進行基準を採用しているか否かとともに、それが適用された売上の割合の高低にも着目した。企業属性をコントロールしたうえで、企業間比較を通じて、会計方針と利益の価値関連性との関係を検証したところ、工事進行基準を採用する企業の資本化係数は、工事完成基準のそれよりも大きくはなく、むしろ、その適用割合が低い企業グループでは、資本化係数は工事完成基準の企業グループよりも有意に小さかった。この結果は、工事進行基準の採用が利益情報の有用性を高めるという通念にたいして否定的である。会計基準の国際的統一の過程において、工事進行基準への一元化が話題になっているが、この論文の結果は、その根拠を再検討する必要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":"97395","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/2006/2006cj164ab.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":"97394","nameIdentifierScheme":"WEKO"}]}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"percentage of completion method","subitem_subject_scheme":"Other"},{"subitem_subject":"completed contact method","subitem_subject_scheme":"Other"},{"subitem_subject":"revenue recognition","subitem_subject_scheme":"Other"},{"subitem_subject":"value relevance","subitem_subject_scheme":"Other"},{"subitem_subject":"construction industry","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":"工事収益の計上方針と利益の価値関連性","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"工事収益の計上方針と利益の価値関連性"}]},"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":"42317","relation_version_is_last":true,"title":["工事収益の計上方針と利益の価値関連性"],"weko_creator_id":"1","weko_shared_id":null},"updated":"2022-12-19T04:17:32.500957+00:00"}