{"created":"2023-09-11T00:34:44.875519+00:00","id":2000022,"links":{},"metadata":{"_buckets":{"deposit":"8b3499bc-5238-455d-bca4-cd8bcb0b2c95"},"_deposit":{"created_by":4,"id":"2000022","owner":"4","owners":[4],"pid":{"revision_id":0,"type":"depid","value":"2000022"},"status":"published"},"_oai":{"id":"oai:iuk-repo.repo.nii.ac.jp:02000022","sets":["15:16","21:37:1694070805580"]},"author_link":["3817","3817"],"control_number":"2000022","item_2_biblio_info_6":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2023-07","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"1","bibliographicNumberOfPages":"19","bibliographicPageEnd":"63","bibliographicPageStart":"45","bibliographicVolumeNumber":"64","bibliographic_titles":[{"bibliographic_title":"鹿児島経済論集","bibliographic_titleLang":"ja"},{"bibliographic_title":"The Kagoshima journal of economics","bibliographic_titleLang":"en"}]}]},"item_2_creator_2":{"attribute_name":"著者(ヨミ)","attribute_type":"creator","attribute_value_mlt":[{"creatorNames":[{"creatorName":"イソヤマ, ヒロアキ","creatorNameLang":"ja-Kana"}],"nameIdentifiers":[{"nameIdentifier":"3817","nameIdentifierScheme":"WEKO"}]}]},"item_2_description_14":{"attribute_name":"フォーマット","attribute_value_mlt":[{"subitem_description":"application/pdf","subitem_description_type":"Other"}]},"item_2_description_4":{"attribute_name":"抄録","attribute_value_mlt":[{"subitem_description":"I conducted panel data analysis from the perspective of profit manipulation and immediate recognition of losses to verify whether the earnings quality has improved through the voluntary adoption of IFRS, and the results showed that the earnings quality has indeed improved. It was revealed that companies that adopt IFRS voluntarily do not engage in earnings smoothing compared to companies that disclose their financial statements under Japanese GAAP. Furthermore, the analysis of the probability of selecting small profits as a disguised indicator of earnings manipulation showed that companies that adopt IFRS voluntarily are a group of companies that do not engage in earnings manipulation. For companies adopting IFRS voluntarily, the higher the proportion of stakeholders within the company, the higher the probability of immediate recognition of losses. This suggests that internal governance mechanisms based on monitoring from within the company may be more effective than those based on external monitoring.","subitem_description_language":"en","subitem_description_type":"Abstract"}]},"item_2_description_43":{"attribute_name":"資源タイプ","attribute_value_mlt":[{"subitem_description":"論文(Article)","subitem_description_type":"Other"}]},"item_2_publisher_33":{"attribute_name":"出版者","attribute_value_mlt":[{"subitem_publisher":"鹿児島国際大学経済学部学会"}]},"item_2_source_id_7":{"attribute_name":"ISSN","attribute_value_mlt":[{"subitem_source_identifier":"13460226","subitem_source_identifier_type":"ISSN"}]},"item_2_source_id_9":{"attribute_name":"書誌レコードID","attribute_value_mlt":[{"subitem_source_identifier":"AA11479673","subitem_source_identifier_type":"NCID"}]},"item_2_text_34":{"attribute_name":"出版者（ヨミ）","attribute_value_mlt":[{"subitem_text_value":"カゴシマ コクサイ ダイガク ケイザイ ガクブ ガッカイ"}]},"item_2_text_35":{"attribute_name":"別言語の出版者","attribute_value_mlt":[{"subitem_text_value":"The Faculty of Economics, The International University of Kagoshima"}]},"item_2_text_44":{"attribute_name":"資源タイプ・ローカル","attribute_value_mlt":[{"subitem_text_value":"紀要論文"}]},"item_2_text_45":{"attribute_name":"資源タイプ・NII","attribute_value_mlt":[{"subitem_text_value":"Departmental Bulletin Paper"}]},"item_2_text_46":{"attribute_name":"資源タイプ・DCMI","attribute_value_mlt":[{"subitem_text_value":"text"}]},"item_2_text_47":{"attribute_name":"資源タイプ・ローカル表示コード","attribute_value_mlt":[{"subitem_text_value":"02"}]},"item_2_version_type_16":{"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":"イソヤマ, ヒロアキ","creatorNameLang":"ja-Kana"},{"creatorName":"Isoyama, Hiroaki","creatorNameLang":"en"},{"creatorName":"磯山, 啓明","creatorNameLang":"ja"}],"nameIdentifiers":[{"nameIdentifier":"3817","nameIdentifierScheme":"WEKO"}]}]},"item_files":{"attribute_name":"ファイル情報","attribute_type":"file","attribute_value_mlt":[{"accessrole":"open_access","date":[{"dateType":"Available","dateValue":"2023-09-11"}],"displaytype":"detail","filename":"13460226_v64_1_H.Isoyama.pdf","filesize":[{"value":"1.1 MB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"url":"https://iuk-repo.repo.nii.ac.jp/record/2000022/files/13460226_v64_1_H.Isoyama.pdf"},"version_id":"9f455f4d-4392-4da3-8afe-69b41e0342a8"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"IFRS","subitem_subject_language":"ja","subitem_subject_scheme":"Other"},{"subitem_subject":"利益スムージング","subitem_subject_language":"ja","subitem_subject_scheme":"Other"},{"subitem_subject":"利益操作","subitem_subject_language":"ja","subitem_subject_scheme":"Other"},{"subitem_subject":"損失の即時認識","subitem_subject_language":"ja","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":"国際財務報告基準（IFRS）の適用が利益情報の質に与えた影響","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"国際財務報告基準（IFRS）の適用が利益情報の質に与えた影響","subitem_title_language":"ja"},{"subitem_title":"The Impact of Application of International Financial Reporting Standards (IFRS)  on the Earnings Quality","subitem_title_language":"en"}]},"item_type_id":"2","owner":"4","path":["1694070805580","16"],"pubdate":{"attribute_name":"PubDate","attribute_value":"2023-09-11"},"publish_date":"2023-09-11","publish_status":"0","recid":"2000022","relation_version_is_last":true,"title":["国際財務報告基準（IFRS）の適用が利益情報の質に与えた影響"],"weko_creator_id":"4","weko_shared_id":-1},"updated":"2024-05-20T02:08:04.731888+00:00"}