{"created":"2023-05-15T12:36:48.941717+00:00","id":170,"links":{},"metadata":{"_buckets":{"deposit":"2feb7993-6ddf-4871-94ce-52a57b47cf6c"},"_deposit":{"created_by":2,"id":"170","owners":[2],"pid":{"revision_id":0,"type":"depid","value":"170"},"status":"published"},"_oai":{"id":"oai:tamagawa.repo.nii.ac.jp:00000170","sets":["6:16:23:70"]},"author_link":["2069"],"control_number":"170","item_2_alternative_title_12":{"attribute_name":"英訳タイトル","attribute_value_mlt":[{"subitem_alternative_title":"Firms’ incentives for voluntary/mandatory IFRS adoption"}]},"item_2_biblio_info_4":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2017-01-31","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"26","bibliographicPageEnd":"51","bibliographicPageStart":"45","bibliographic_titles":[{"bibliographic_title":"論叢：玉川大学経営学部紀要"}]}]},"item_2_description_2":{"attribute_name":"抄録","attribute_value_mlt":[{"subitem_description":"本稿は欧米の文献に依拠して資本市場で観察された効果を考察する。企業のインセンティブがIFRS適用に影響していることを踏まえて，日本におけるIFRS適用とエンフォースメントのあり方を検討する。そのうえで会計基準の変化や財務報告の仕組みを問うことによって会計測定に関する議論に接近する。","subitem_description_type":"Abstract"}]},"item_2_publisher_13":{"attribute_name":"出版者","attribute_value_mlt":[{"subitem_publisher":"玉川大学","subitem_publisher_language":"ja"}]},"item_2_source_id_6":{"attribute_name":"書誌レコードID","attribute_value_mlt":[{"subitem_source_identifier":"AA11629743","subitem_source_identifier_type":"NCID"}]},"item_2_version_type_7":{"attribute_name":"著者版フラグ","attribute_value_mlt":[{}]},"item_creator":{"attribute_name":"著者","attribute_type":"creator","attribute_value_mlt":[{"creatorNames":[{"creatorName":"伊藤, 良二"}],"nameIdentifiers":[{}]}]},"item_files":{"attribute_name":"ファイル情報","attribute_type":"file","attribute_value_mlt":[{"accessrole":"open_date","date":[{"dateType":"Available","dateValue":"2020-06-26"}],"displaytype":"detail","filename":"4_2016_45-51.pdf","filesize":[{"value":"245.7 kB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"4_2016_45-51.pdf","url":"https://tamagawa.repo.nii.ac.jp/record/170/files/4_2016_45-51.pdf"},"version_id":"7ec1b2a3-6369-4f56-ba06-49695dcad327"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"IFRS任意適用"},{"subitem_subject":"会計基準"},{"subitem_subject":"会計の質の変化"},{"subitem_subject":"企業のインセンティブ"},{"subitem_subject":"測定"}]},"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"}]},"item_title":"IFRS適用における企業のインセンティブ","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"IFRS適用における企業のインセンティブ","subitem_title_language":"ja"}]},"item_type_id":"2","owner":"2","path":["70"],"pubdate":{"attribute_name":"PubDate","attribute_value":"2017-04-07"},"publish_date":"2017-04-07","publish_status":"0","recid":"170","relation_version_is_last":true,"title":["IFRS適用における企業のインセンティブ"],"weko_creator_id":"2","weko_shared_id":-1},"updated":"2023-07-13T01:19:03.801021+00:00"}