{"created":"2021-03-01T07:02:12.314895+00:00","id":42331,"links":{},"metadata":{"_buckets":{"deposit":"9cfb0ba4-7b8d-42ef-9ee6-b2be85eefcac"},"_deposit":{"id":"42331","owners":[],"pid":{"revision_id":0,"type":"depid","value":"42331"},"status":"published"},"_oai":{"id":"oai:repository.dl.itc.u-tokyo.ac.jp:00042331","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 Consolidated Earnings : Evaluation of Japanese Revolution and a New Proposal by FASB"}]},"item_8_biblio_info_7":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2006-08","bibliographicIssueDateType":"Issued"},"bibliographicVolumeNumber":"CIRJE-J-165","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":"2000年の連結制度改革によって、損益計算書上、連結調整勘定償却と持分法損益の計上区分が変更された。この論文の検証結果によると、その変更は、営業利益および経常利益の価値関連性を高めている可能性がある一方で、それらを低めているという証拠は観察されなかった。その変更が最善であったか否かについては、明確な結論は得られないものの、当該変革は積極的に評価される。アメリカのFASBからは、損益計算書の末尾を連結企業集団の利益とし、現行の純利益と少数株主損益はその内訳項目として開示するという提案がなされ、他方、日本では、貸借対照表上、少数株主持分を純資産に含めて開示することに制度が変更された。少数株主損益と少数株主持分は、整合的に処理される必要があり、この論文では、それぞれの価値関連性を検証した。少数株主損益には価値関連性がないとはいえず、それを純利益と合計した場合、合計利益の価値関連性が現行の純利益よりも低いという証拠は観察されなかった。他方、少数株主持分は、負債や株主資本とは異なる独自の情報内容をもっていることを示す証拠が発見された。少数株主損益と少数株主持分が企業価値とどのような関係にあるのかは、いまだ明らかではなく、この論文はその問題の検討に貴重な証拠を提供している。","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":"105754","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/2006/2006cj165ab.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_18":{"attribute_name":"その他のキーワード","attribute_value_mlt":[{"subitem_text_value":"consolidated earnings"}]},"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":"105753","nameIdentifierScheme":"WEKO"}]}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"value relevance","subitem_subject_scheme":"Other"},{"subitem_subject":"goodwill","subitem_subject_scheme":"Other"},{"subitem_subject":"interest method","subitem_subject_scheme":"Other"},{"subitem_subject":"minority interest","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":"連結制度改革と連結情報の価値関連性","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"連結制度改革と連結情報の価値関連性"}]},"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":"42331","relation_version_is_last":true,"title":["連結制度改革と連結情報の価値関連性"],"weko_creator_id":"1","weko_shared_id":null},"updated":"2022-12-19T04:17:30.521534+00:00"}