{"created":"2021-03-01T07:02:58.673103+00:00","id":43011,"links":{},"metadata":{"_buckets":{"deposit":"4c535a4f-3a52-4026-b670-449b17046036"},"_deposit":{"id":"43011","owners":[],"pid":{"revision_id":0,"type":"depid","value":"43011"},"status":"published"},"_oai":{"id":"oai:repository.dl.itc.u-tokyo.ac.jp:00043011","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":"Bankruptcy Analysis and Going-concern Opinion Is Cox Proportional Hazard Model applicable to the auditing practice?"}]},"item_8_biblio_info_7":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2005-12","bibliographicIssueDateType":"Issued"},"bibliographicVolumeNumber":"CIRJE-J-142","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":"本稿は確率統計技法を援用した倒産分析に焦点を当てて、ハザードモデルとＧＣ監査との関係を検討する。ハザードモデルは、特定の要因による影響の相対的な差を検証する手法であり、確率値そのものを推定する手法ではない。したがって、分析結果そのものをＧＣ監査に利用できるのかは、疑問である。先行研究は、被説明変数および説明変数の選択、回帰モデルの選択にいまだ検討の余地を残している。その最大の理由は、理論的な仮説がないまま、データ・マイニングが繰り返されてきたからである。倒産予測モデルをＧＣ監査に利用するには、いくつかの難問を解決しなければならない。分析結果を評価する方法や、ＧＣ監査の結果がその後の企業行動にあたえる影響などについては、いまだ分析が十分ではない。先行研究は、ＧＣ監査の情報価値を疑問視するものが多いが、リサーチ・デザインにも問題があり、現時点では確定的な結論をくだせない。そもそも、非公開の内部情報を知りうる監査人の意思決定プロセスにかんして、公表データによる実証研究がどこまであきらかにできるかは、はなはだ疑問である。","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":"98918","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/2005/2005cj142ab.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":"98917","nameIdentifierScheme":"WEKO"}]}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"bankruptcy analysis","subitem_subject_scheme":"Other"},{"subitem_subject":"hazard model","subitem_subject_scheme":"Other"},{"subitem_subject":"going-concern opinion","subitem_subject_scheme":"Other"},{"subitem_subject":"information value","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":"倒産分析とゴーイングコンサーン監査 : 比例ハザードモデルを中心に","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"倒産分析とゴーイングコンサーン監査 : 比例ハザードモデルを中心に"}]},"item_type_id":"8","owner":"1","path":["7436","7437"],"pubdate":{"attribute_name":"公開日","attribute_value":"2017-02-23"},"publish_date":"2017-02-23","publish_status":"0","recid":"43011","relation_version_is_last":true,"title":["倒産分析とゴーイングコンサーン監査 : 比例ハザードモデルを中心に"],"weko_creator_id":"1","weko_shared_id":null},"updated":"2022-12-19T04:18:03.637006+00:00"}