{"created":"2023-10-27T05:06:17.272347+00:00","id":2000033,"links":{},"metadata":{"_buckets":{"deposit":"a18c1c08-0b7d-431c-93f6-f58575c3334b"},"_deposit":{"created_by":4,"id":"2000033","owner":"4","owners":[4],"pid":{"revision_id":0,"type":"depid","value":"2000033"},"status":"published"},"_oai":{"id":"oai:iuk-repo.repo.nii.ac.jp:02000033","sets":["15:16","21:37:1698303960735"]},"author_link":["3817","3817"],"control_number":"2000033","item_2_biblio_info_6":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2023-10","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"2","bibliographicNumberOfPages":"16","bibliographicPageEnd":"92","bibliographicPageStart":"77","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":"The results reveal that the voluntary adoption of IFRS led to substantial enhancement in the value relevance. Regression analysis using CRE (correlated random effect) approach was conducted to elucidate whether the increased value relevance was due to the within-effect or between-effect. \nWhen examining the ex post value relevance metric, it was found that the adoption of IFRS lead to a decrease in R2_within and an increase in R2_between. This suggests that IFRS has higher transparency to ompose investment portfolio compared to Japanese accounting standards.\nThe analysis of the ex ante value relevance metric indicates that the adoption of IFRS leads to decrease in both R2_within and R2_between in the case of good news, while in the case of bad news, it results in an increase in R2_within and a decrease in R2_between. This suggests that even if there is negative news present within a firm that temporarily deviates from the average, losses are recognized immediately and appropriately reflected in the financial statements.","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_language":"en","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":"2023-10-28"}],"filename":"13460226_v64_2_H.Isoyama-p.77-92.pdf","filesize":[{"value":"1.9 MB"}],"format":"application/pdf","mimetype":"application/pdf","url":{"url":"https://iuk-repo.repo.nii.ac.jp/record/2000033/files/13460226_v64_2_H.Isoyama-p.77-92.pdf"},"version_id":"a18bed2a-d17b-478b-9057-71360586bc7c"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"IFRS","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"earnings quality","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"value relevance","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"correlated random effect estimation","subitem_subject_language":"en","subitem_subject_scheme":"Other"}]},"item_language":{"attribute_name":"言語","attribute_value_mlt":[{"subitem_language":"eng"}]},"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":"The Influence of Voluntary Adoption of International Financial Reporting Standards on the Value Relevance","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"The Influence of Voluntary Adoption of International Financial Reporting Standards on the Value Relevance","subitem_title_language":"en"}]},"item_type_id":"2","owner":"4","path":["1698303960735","16"],"pubdate":{"attribute_name":"PubDate","attribute_value":"2023-10-27"},"publish_date":"2023-10-27","publish_status":"0","recid":"2000033","relation_version_is_last":true,"title":["The Influence of Voluntary Adoption of International Financial Reporting Standards on the Value Relevance"],"weko_creator_id":"4","weko_shared_id":-1},"updated":"2023-11-01T00:01:42.315378+00:00"}