{"created":"2021-03-01T07:02:11.547468+00:00","id":42320,"links":{},"metadata":{"_buckets":{"deposit":"403fc225-133d-4749-b5fd-a27a1d10e12e"},"_deposit":{"id":"42320","owners":[],"pid":{"revision_id":0,"type":"depid","value":"42320"},"status":"published"},"_oai":{"id":"oai:repository.dl.itc.u-tokyo.ac.jp:00042320","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":"Persistence, Capitalization Coefficients, and Value Relevance of the Multi-step Income : The Information Contents of the Multi-step Income Statement in Japan"}]},"item_8_biblio_info_7":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2006-06","bibliographicIssueDateType":"Issued"},"bibliographicVolumeNumber":"CIRJE-J-161","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":"この論文は、多段階利益（営業利益、経常利益、純利益）の特性とその区分報告様式の合理性を検証したものである。利益の持続性に着目して、株価を利益に回帰したときの資本化係数の大小、および利益のvalue relevanceの高低が、持続性の高低とどのような関係にあるのかを検証した。分析結果によれば、産業区分および年代によって、持続性の高低、資本化係数の大小、value relevanceの高低の３者が異なる動向を示していた。これは、それぞれの尺度が利益の多面的な特性の一面だけをとらえていることを意味している。この論文の結果は、利益の質の定義（概念規定）とともに、それぞれの特性の測定尺度についても、いまだ議論の余地があることを示唆している。この研究の実証結果から、持続性などの特性が異なる多段階利益を報告する様式の積極面を確認できる。しかし、利益の区分を修正することにより、持続性、資本化係数、relevanceなどがより高い利益を再計算できることを発見できた。したがって、現行の区分方法（区分ルールと運用実態）は、情報の有用性の観点からは最善のものとはいえない。この結果は、損益計算の現行報告様式に改善の余地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":"97403","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/2006/2006cj161ab.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":"97402","nameIdentifierScheme":"WEKO"}]}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"multi-step income statement","subitem_subject_scheme":"Other"},{"subitem_subject":"persistence","subitem_subject_scheme":"Other"},{"subitem_subject":"capitalization coefficients","subitem_subject_scheme":"Other"},{"subitem_subject":"value relevance","subitem_subject_scheme":"Other"},{"subitem_subject":"Japan","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":"多段階利益の持続性、資本化係数とValue Relevance : 日本式損益計算書における多段階利益の特性","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"多段階利益の持続性、資本化係数とValue Relevance : 日本式損益計算書における多段階利益の特性"}]},"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":"42320","relation_version_is_last":true,"title":["多段階利益の持続性、資本化係数とValue Relevance : 日本式損益計算書における多段階利益の特性"],"weko_creator_id":"1","weko_shared_id":null},"updated":"2022-12-19T04:17:31.188893+00:00"}