{"created":"2023-06-20T15:11:24.185361+00:00","id":7899,"links":{},"metadata":{"_buckets":{"deposit":"33384d7f-5f3c-4458-9e02-5538a9f0d8de"},"_deposit":{"created_by":3,"id":"7899","owners":[3],"pid":{"revision_id":0,"type":"depid","value":"7899"},"status":"published"},"_oai":{"id":"oai:ynu.repo.nii.ac.jp:00007899","sets":["362:365:366:772"]},"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 relation between special items and earnings management"}]},"item_6_biblio_info_8":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2016-03","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"1","bibliographicPageEnd":"179(179)","bibliographicPageStart":"155(155)","bibliographicVolumeNumber":"37","bibliographic_titles":[{"bibliographic_title":"横浜経営研究"}]}]},"item_6_description_5":{"attribute_name":"抄録","attribute_value_mlt":[{"subitem_description":"利益マネジメントに関する先行研究の大部分は，経営者がどのような状況下でどのようなタイプの利益マネジメントを選択する傾向にあるかに関心があり，どのようなタイプの利益マネジメントがどの程度の頻度でおこなわれるかについては関心がないことが多い．ここで，利益情報にノイズを加えるような利益マネジメントが高頻度でおこなわれていれば，それが全体として無視できない程度の情報の有用性低下をもたらすことになるから，利益マネジメントが全体に占める割合の多寡を，そのタイプ別に識別することは，投資意思決定に有用な情報を提供するという財務報告制度の目的の達成度を測るという視点からの研究の準備段階として必要なものといえる．このような観点から，本研究は特別損益を利用した利益マネジメントを類型化したうえで，それぞれの利益マネジメントがおこなわれていると疑われるような財務報告がどの程度の頻度で現れるかについて観察することを目的とする．結果として，特別損益を利用した純利益を操作対象とした損益の期間配分操作（利益平準化，減益・損失の回避，ビッグ・バス）や，経常利益を操作対象とした損益の計上区分操作（利益平準化，減益・損失の回避，利益水準の経常的なかさ上げ）が疑われるような財務報告のパターンは，かなり多くの割合で観察された．","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":"横浜国立大学大学院国際社会科学研究院准教授"}]},"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":"37-1-12.pdf","filesize":[{"value":"2.6 MB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"37-1-12.pdf","url":"https://ynu.repo.nii.ac.jp/record/7899/files/37-1-12.pdf"},"version_id":"17843b87-9598-4010-be1e-2fbface5efdf"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"特別損益","subitem_subject_scheme":"Other"},{"subitem_subject":"利益マネジメント","subitem_subject_scheme":"Other"},{"subitem_subject":"損益の期間配分操作","subitem_subject_scheme":"Other"},{"subitem_subject":"損益の計上区分操作","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":"特別損益の計上パターンと利益マネジメントの関係","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"特別損益の計上パターンと利益マネジメントの関係"}]},"item_type_id":"6","owner":"3","path":["772"],"pubdate":{"attribute_name":"公開日","attribute_value":"2017-02-16"},"publish_date":"2017-02-16","publish_status":"0","recid":"7899","relation_version_is_last":true,"title":["特別損益の計上パターンと利益マネジメントの関係"],"weko_creator_id":"3","weko_shared_id":3},"updated":"2023-06-20T19:17:12.144538+00:00"}