{"created":"2023-05-15T14:46:32.445341+00:00","id":10098,"links":{},"metadata":{"_buckets":{"deposit":"1786e656-f806-4642-ba0b-0870353861d4"},"_deposit":{"created_by":11,"id":"10098","owners":[11],"pid":{"revision_id":0,"type":"depid","value":"10098"},"status":"published"},"_oai":{"id":"oai:ksu.repo.nii.ac.jp:00010098","sets":["14:8:981"]},"author_link":["22193"],"control_number":"10098","item_10002_biblio_info_7":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2017-10-31","bibliographicIssueDateType":"Issued"},"bibliographicPageEnd":"117","bibliographicPageStart":"109","bibliographicVolumeNumber":"31","bibliographic_titles":[{"bibliographic_title":"京都マネジメント・レビュー"},{"bibliographic_title":"Kyoto Management Review","bibliographic_titleLang":"en"}]}]},"item_10002_description_5":{"attribute_name":"抄録","attribute_value_mlt":[{"subitem_description":"本研究では，Kastolandky and Polnaszek［2013］の問題意識を素地として，単体データで全上場企業および鉄鋼業，非鉄金属に分類した場合でLIFO 採用と企業規模との関係について分析を行った．分析結果は先行研究の結果を裏付けるものであり，後入先出法採用企業はそうでない企業と比較して企業規模が大きいという結論が導き出された．\n　分析の含意として，総資産金額の小さい小規模の企業であれば会計利益よりも商品売買等や借入金の支払い等に必要とされるキャッシュ・フローが手元にあるか否かに重点を置くのに対し，大規模な企業であれば債権者や証券アナリスト等への利益報告に際して，最も報告に適した利益数値の調整が必要とされるのであれば，LIFO を活用することによって利益数値の調整を行うことは十分に推察可能なところである．","subitem_description_type":"Abstract"}]},"item_10002_publisher_8":{"attribute_name":"出版者","attribute_value_mlt":[{"subitem_publisher":"京都産業大学マネジメント研究会"}]},"item_10002_source_id_11":{"attribute_name":"書誌レコードID","attribute_value_mlt":[{"subitem_source_identifier":"AA1167166X","subitem_source_identifier_type":"NCID"}]},"item_10002_source_id_9":{"attribute_name":"ISSN","attribute_value_mlt":[{"subitem_source_identifier":"1347-5304","subitem_source_identifier_type":"PISSN"}]},"item_10002_version_type_20":{"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":"行待, 三輪","creatorNameLang":"ja"},{"creatorName":"YUKIMACHI, Miwa","creatorNameLang":"en"}],"nameIdentifiers":[{}]}]},"item_files":{"attribute_name":"ファイル情報","attribute_type":"file","attribute_value_mlt":[{"accessrole":"open_date","date":[{"dateType":"Available","dateValue":"2018-05-18"}],"displaytype":"detail","filename":"KMR_31_109.pdf","filesize":[{"value":"623.6 kB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"KMR_31_109.pdf","url":"https://ksu.repo.nii.ac.jp/record/10098/files/KMR_31_109.pdf"},"version_id":"357ab06a-8e83-499d-bf3c-37a38fab2dc0"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"後入先出法","subitem_subject_scheme":"Other"},{"subitem_subject":"企業規模","subitem_subject_scheme":"Other"},{"subitem_subject":"企業ガバナンス","subitem_subject_scheme":"Other"},{"subitem_subject":"Last-in first-out method (LIFO)","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"Firm size","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"Corporate governance","subitem_subject_language":"en","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":"後入先出法採用企業の企業規模に関する一考察","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"後入先出法採用企業の企業規模に関する一考察","subitem_title_language":"ja"},{"subitem_title":"The examination of LIFO adoption firms for Firm size","subitem_title_language":"en"}]},"item_type_id":"10002","owner":"11","path":["981"],"pubdate":{"attribute_name":"PubDate","attribute_value":"2018-05-18"},"publish_date":"2018-05-18","publish_status":"0","recid":"10098","relation_version_is_last":true,"title":["後入先出法採用企業の企業規模に関する一考察"],"weko_creator_id":"11","weko_shared_id":-1},"updated":"2023-12-08T02:55:58.072547+00:00"}