{"created":"2023-05-15T12:37:02.079962+00:00","id":418,"links":{},"metadata":{"_buckets":{"deposit":"367f9a02-2fcf-48f3-8db9-f2c488eea57a"},"_deposit":{"created_by":2,"id":"418","owners":[2],"pid":{"revision_id":0,"type":"depid","value":"418"},"status":"published"},"_oai":{"id":"oai:tamagawa.repo.nii.ac.jp:00000418","sets":["6:106:107:113"]},"author_link":["717"],"control_number":"418","item_2_biblio_info_4":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2015-03-31","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"2","bibliographicPageEnd":"68","bibliographicPageStart":"59","bibliographic_titles":[{"bibliographic_title":"玉川大学観光学部紀要"}]}]},"item_2_description_2":{"attribute_name":"抄録","attribute_value_mlt":[{"subitem_description":"In this study, I tried re-inspection by the structure equation modeling that reflects reality more in consideration of the theoretical relations among independent variables, depending on Takahashi (2011). As a result of this analysis, the possibility that the bigger a company is, the longer depreciation period of the negative goodwill is, was suggested.","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_5":{"attribute_name":"ISSN","attribute_value_mlt":[{"subitem_source_identifier":"2188-3564","subitem_source_identifier_type":"ISSN"}]},"item_2_source_id_6":{"attribute_name":"書誌レコードID","attribute_value_mlt":[{"subitem_source_identifier":"AA12676352","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":"KOBAYASHI, Naoki"}],"nameIdentifiers":[{}]}]},"item_files":{"attribute_name":"ファイル情報","attribute_type":"file","attribute_value_mlt":[{"accessrole":"open_date","date":[{"dateType":"Available","dateValue":"2020-06-15"}],"displaytype":"detail","filename":"8_2014_59-68.pdf","filesize":[{"value":"244.7 kB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"8_2014_59-68.pdf","url":"https://tamagawa.repo.nii.ac.jp/record/418/files/8_2014_59-68.pdf"},"version_id":"67cd8944-a69c-4524-a96c-552e67491ec9"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"negative goodwill"},{"subitem_subject":"structure equation modeling"}]},"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"}]},"item_title":"Application of Structure equation modeling in empirical accounting research: The re-investigation of the determinant in the depreciation period of the negative goodwill","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"Application of Structure equation modeling in empirical accounting research: The re-investigation of the determinant in the depreciation period of the negative goodwill","subitem_title_language":"en"}]},"item_type_id":"2","owner":"2","path":["113"],"pubdate":{"attribute_name":"PubDate","attribute_value":"2015-06-26"},"publish_date":"2015-06-26","publish_status":"0","recid":"418","relation_version_is_last":true,"title":["Application of Structure equation modeling in empirical accounting research: The re-investigation of the determinant in the depreciation period of the negative goodwill"],"weko_creator_id":"2","weko_shared_id":-1},"updated":"2023-08-03T01:11:17.680664+00:00"}