{"created":"2023-05-15T14:47:02.267029+00:00","id":10735,"links":{},"metadata":{"_buckets":{"deposit":"e6591231-4a32-4e08-8fe4-0cfc6885042e"},"_deposit":{"created_by":11,"id":"10735","owners":[11],"pid":{"revision_id":0,"type":"depid","value":"10735"},"status":"published"},"_oai":{"id":"oai:ksu.repo.nii.ac.jp:00010735","sets":["14:8:1060"]},"author_link":["22190","22686"],"control_number":"10735","item_10002_biblio_info_7":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2022-03-01","bibliographicIssueDateType":"Issued"},"bibliographicPageEnd":"110","bibliographicPageStart":"95","bibliographicVolumeNumber":"40","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":"本稿は，実績利益における発生処理高の品質が経営者による業績予想の精度に与える影響を実証的に分析し，両者の関係を経験的に検証しようとするものである．東証一部上場企業をサンプルとして，発生処理高の測度と業績予想の予測誤差との関係を明らかにするためにOLS 回帰分析を実施したところ，発生処理高の品質が高くなるほど，業績予想の予測誤差が小さくなることが確認された．この結果は，実績利益の品質を高めると，経営者による予測利益の精度が向上する可能性があることを示唆している．","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":"伊藤, 正隆","creatorNameLang":"ja"},{"creatorName":"イトウ, マサタカ","creatorNameLang":"ja-Kana"},{"creatorName":"ITO, Masataka","creatorNameLang":"en"}],"nameIdentifiers":[{"nameIdentifier":"22190","nameIdentifierScheme":"WEKO"}]},{"creatorNames":[{"creatorName":"岡部, 孝好","creatorNameLang":"ja"},{"creatorName":"オカベ, タカヨシ","creatorNameLang":"ja-Kana"},{"creatorName":"OKABE, Takayoshi","creatorNameLang":"en"}],"nameIdentifiers":[{"nameIdentifier":"22686","nameIdentifierScheme":"WEKO"}]}]},"item_files":{"attribute_name":"ファイル情報","attribute_type":"file","attribute_value_mlt":[{"accessrole":"open_date","date":[{"dateType":"Available","dateValue":"2022-04-13"}],"displaytype":"detail","filename":"KMR_40_95.pdf","filesize":[{"value":"282.1 kB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"KMR_40_95.pdf","url":"https://ksu.repo.nii.ac.jp/record/10735/files/KMR_40_95.pdf"},"version_id":"3164a546-e2cc-4fab-a5a1-5631f92e843c"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"予測誤差","subitem_subject_scheme":"Other"},{"subitem_subject":"発生処理高","subitem_subject_scheme":"Other"},{"subitem_subject":"利益の品質","subitem_subject_scheme":"Other"},{"subitem_subject":"補完性","subitem_subject_scheme":"Other"},{"subitem_subject":"実証研究","subitem_subject_scheme":"Other"},{"subitem_subject":"forecast error","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"accruals","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"quality of earnings","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"complementarity","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"empirical research","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":"業績予想の予測誤差に対して実績利益の品質が与える影響","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"業績予想の予測誤差に対して実績利益の品質が与える影響","subitem_title_language":"ja"},{"subitem_title":"The Effect of Quality of Earnings on Precision of Management Earnings Forecasts","subitem_title_language":"en"}]},"item_type_id":"10002","owner":"11","path":["1060"],"pubdate":{"attribute_name":"PubDate","attribute_value":"2022-04-13"},"publish_date":"2022-04-13","publish_status":"0","recid":"10735","relation_version_is_last":true,"title":["業績予想の予測誤差に対して実績利益の品質が与える影響"],"weko_creator_id":"11","weko_shared_id":-1},"updated":"2023-11-29T00:36:48.547318+00:00"}