{"created":"2023-06-20T15:11:20.507386+00:00","id":7768,"links":{},"metadata":{"_buckets":{"deposit":"9c10e3a5-a197-4499-aaba-7e29ffe3f595"},"_deposit":{"created_by":3,"id":"7768","owners":[3],"pid":{"revision_id":0,"type":"depid","value":"7768"},"status":"published"},"_oai":{"id":"oai:ynu.repo.nii.ac.jp:00007768","sets":["362:365:366:758"]},"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 value relevance of income smoothing using classification shift in gain or loss on disposal of fixed assets"}]},"item_6_biblio_info_8":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2013-03","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"4","bibliographicPageEnd":"92(618)","bibliographicPageStart":"81(607)","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":"本稿の主題は，経営者による固定資産処分損益の表示区分操作を利用した経常利益の平準化行動が，経常利益情報の有用性にどのような影響をあたえているか，検証することである．本稿では，利益情報の有用性を検証するモデルとして，利益資本化モデルを採用している．OLS回帰分析（ロバスト推定）をおこなったうえで，異なる回帰モデルの説明力の差異を比較するVuong検定によって，固定資産処分損益の表示区分操作によって平準化された経常利益のValueRelevanceと，固定資産処分損益の表示区分操作によって平準化される前の経常利益のValue Relevanceの差異を検証している．検証結果は，固定資産処分損益の表示区分操作による利益平準化行動によって，経常利益情報の有用性が高まることを示唆するものであった．ただし，投資家の投資意思決定に影響をあたえるほどの情報価値があるかは疑わしい．しかし，少なくとも，経営者による固定資産処分損益の表示区分操作を利用した経常利益の平準化行動が，経常利益情報の有用性を低下させるといった結果が観察されなかった以上，本稿の結果は，損益の経常性を基準に区分表示するわが国の損益計算書は経営者の裁量の余地が大きいため望ましくないとする主張に，ひとつの反証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":"33-4-5.pdf","filesize":[{"value":"1.4 MB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"33-4-5.pdf","url":"https://ynu.repo.nii.ac.jp/record/7768/files/33-4-5.pdf"},"version_id":"00415862-ab5b-464a-bd0f-9d391c5303cc"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"Value Relevance","subitem_subject_scheme":"Other"},{"subitem_subject":"利益平準化","subitem_subject_scheme":"Other"},{"subitem_subject":"損益項目のシフト","subitem_subject_scheme":"Other"},{"subitem_subject":"固定資産処分損益","subitem_subject_scheme":"Other"},{"subitem_subject":"経常利益","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":"固定資産処分損益の表示区分操作を利用した利益平準化のValue Relevance","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"固定資産処分損益の表示区分操作を利用した利益平準化のValue Relevance"}]},"item_type_id":"6","owner":"3","path":["758"],"pubdate":{"attribute_name":"公開日","attribute_value":"2017-02-16"},"publish_date":"2017-02-16","publish_status":"0","recid":"7768","relation_version_is_last":true,"title":["固定資産処分損益の表示区分操作を利用した利益平準化のValue Relevance"],"weko_creator_id":"3","weko_shared_id":3},"updated":"2023-06-20T19:17:10.611131+00:00"}