{"created":"2023-06-20T15:11:19.015059+00:00","id":7734,"links":{},"metadata":{"_buckets":{"deposit":"ea8b981d-4eaa-41ee-ad6c-9475df1ebca2"},"_deposit":{"created_by":3,"id":"7734","owners":[3],"pid":{"revision_id":0,"type":"depid","value":"7734"},"status":"published"},"_oai":{"id":"oai:ynu.repo.nii.ac.jp:00007734","sets":["362:365:366:755"]},"author_link":["31153"],"item_6_alternative_title_21":{"attribute_name":"その他のタイトル","attribute_value_mlt":[{"subitem_alternative_title":"The usefulness of pension accounting information : an influence of earnings smoothing by changes in expected rate of return"}]},"item_6_biblio_info_8":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2012-06","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"1","bibliographicPageEnd":"135(135)","bibliographicPageStart":"121(121)","bibliographicVolumeNumber":"33","bibliographic_titles":[{"bibliographic_title":"横浜経営研究"}]}]},"item_6_description_5":{"attribute_name":"抄録","attribute_value_mlt":[{"subitem_description":"木村（2011）では，期待運用収益率の変更が，他の決定要因をコントロールしたうえでもなお，営業利益や経常利益の平準化に利用されていることを示唆する結果を得た．本稿では，期待運用収益率の変更による利益平準化が，会計情報の有用性にあたえる影響について検証する．利益資本化モデルをもちいたvalue relevance研究の結果は，裁量的期待運用収益はvalue relevantであり，期待運用収益率のプラスの変更による利益捻出型の平準化が業績悪化のシグナルになるという意味で有用であることを示唆するものであった．これは，経営者の利益マネジメントを抑止するため，会計上の裁量をできるだけ減らすべきだとする主張にたいして，ひとつの反例を提示するものである．","subitem_description_type":"Abstract"}]},"item_6_full_name_2":{"attribute_name":"著者(ヨミ)","attribute_value_mlt":[{"nameIdentifiers":[{},{}],"names":[{"name":"キムラ, アキヒサ"}]}]},"item_6_full_name_3":{"attribute_name":"著者別名","attribute_value_mlt":[{"nameIdentifiers":[{},{}],"names":[{"name":"Kimura, Akihisa"}]}]},"item_6_publisher_35":{"attribute_name":"出版者","attribute_value_mlt":[{"subitem_publisher":"横浜経営学会"}]},"item_6_source_id_11":{"attribute_name":"書誌レコードID","attribute_value_mlt":[{"subitem_source_identifier":"AN00246380","subitem_source_identifier_type":"NCID"}]},"item_6_source_id_9":{"attribute_name":"ISSN","attribute_value_mlt":[{"subitem_source_identifier":"03891712","subitem_source_identifier_type":"ISSN"}]},"item_6_text_4":{"attribute_name":"著者所属","attribute_value_mlt":[{"subitem_text_value":"横浜国立大学経営学部准教授"}]},"item_6_version_type_18":{"attribute_name":"著者版フラグ","attribute_value_mlt":[{"subitem_version_resource":"http://purl.org/coar/version/c_970fb48d4fbd8a85","subitem_version_type":"VoR"}]},"item_creator":{"attribute_name":"著者","attribute_type":"creator","attribute_value_mlt":[{"creatorNames":[{"creatorName":"木村, 晃久"}],"nameIdentifiers":[{"nameIdentifier":"31153","nameIdentifierScheme":"WEKO"},{"nameIdentifier":"80585753","nameIdentifierScheme":"e-Rad","nameIdentifierURI":"https://kaken.nii.ac.jp/ja/search/?qm=80585753"}]}]},"item_files":{"attribute_name":"ファイル情報","attribute_type":"file","attribute_value_mlt":[{"accessrole":"open_date","date":[{"dateType":"Available","dateValue":"2017-02-16"}],"displaytype":"detail","filename":"33-1-10.pdf","filesize":[{"value":"1.3 MB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"33-1-10.pdf","url":"https://ynu.repo.nii.ac.jp/record/7734/files/33-1-10.pdf"},"version_id":"684f92cf-b557-43f5-b0c5-b55047fca2f2"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"退職給付会計","subitem_subject_scheme":"Other"},{"subitem_subject":"期待運用収益率","subitem_subject_scheme":"Other"},{"subitem_subject":"Value Relevance","subitem_subject_scheme":"Other"},{"subitem_subject":"利益平準化","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":"departmental bulletin paper","resourceuri":"http://purl.org/coar/resource_type/c_6501"}]},"item_title":"退職給付会計情報の有用性: 期待運用収益率の変更による利益平準化の影響","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"退職給付会計情報の有用性: 期待運用収益率の変更による利益平準化の影響"}]},"item_type_id":"6","owner":"3","path":["755"],"pubdate":{"attribute_name":"公開日","attribute_value":"2017-02-16"},"publish_date":"2017-02-16","publish_status":"0","recid":"7734","relation_version_is_last":true,"title":["退職給付会計情報の有用性: 期待運用収益率の変更による利益平準化の影響"],"weko_creator_id":"3","weko_shared_id":3},"updated":"2023-06-20T19:17:09.645196+00:00"}