{"created":"2023-05-15T14:47:02.479192+00:00","id":10740,"links":{},"metadata":{"_buckets":{"deposit":"a9be0ada-80ef-49fa-ba37-af2948979c40"},"_deposit":{"created_by":11,"id":"10740","owners":[11],"pid":{"revision_id":0,"type":"depid","value":"10740"},"status":"published"},"_oai":{"id":"oai:ksu.repo.nii.ac.jp:00010740","sets":["14:8:1060"]},"author_link":["22193"],"control_number":"10740","item_10002_biblio_info_7":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2022-03-01","bibliographicIssueDateType":"Issued"},"bibliographicPageEnd":"204","bibliographicPageStart":"189","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":"本研究では，上場企業において開示が義務づけられている業績予想において，予測数値と実際数値との間に乖離が存在する場合業績修正報告書を提出している企業について，精密機器と鉄鋼業を対象とした事例検討を行った．\n事例検討の結果としては，先行研究で行った小売業の場合天候不順や事業再編などの影響が業績修正の要因として取り上げられるのに対し，為替レートの変動予測の不備や原材料の価格変動の予測不備などが業績修正の要因として考えられることが明らかとなった．\n結論としては，限定的ではあるけれども為替レートの変動や原材料の価格変動，もしくは製品需要予測を経営者もしくは経理及び資材管理担当者が的確に行えるかどうか，言い換えれば担当責任者の能力の成否が業績予測の精度に関係するのではないかと考えることが出来る．","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":"ユキマチ, ミワ","creatorNameLang":"ja-Kana"},{"creatorName":"YUKIMACHI, Miwa","creatorNameLang":"en"}],"nameIdentifiers":[{"nameIdentifier":"22193","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_189.pdf","filesize":[{"value":"711.8 kB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"KMR_40_189.pdf","url":"https://ksu.repo.nii.ac.jp/record/10740/files/KMR_40_189.pdf"},"version_id":"75ce0a91-179a-49ee-a154-116b82240a1c"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"業績予測開示","subitem_subject_scheme":"Other"},{"subitem_subject":"事例検討","subitem_subject_scheme":"Other"},{"subitem_subject":"為替レート変動","subitem_subject_scheme":"Other"},{"subitem_subject":"原材料価格","subitem_subject_scheme":"Other"},{"subitem_subject":"予測精度","subitem_subject_scheme":"Other"},{"subitem_subject":"Performance forecast disclosure","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"case study","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"exchange rate fluctuations","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"raw material prices","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"forecast accuracy","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":"業績予想の修正に関する事例研究 : 精密機器と鉄鋼業を中心として","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"業績予想の修正に関する事例研究 : 精密機器と鉄鋼業を中心として","subitem_title_language":"ja"},{"subitem_title":"Case study on the revisions of earnings forecast in the precision equipment and steel industries","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":"10740","relation_version_is_last":true,"title":["業績予想の修正に関する事例研究 : 精密機器と鉄鋼業を中心として"],"weko_creator_id":"11","weko_shared_id":-1},"updated":"2023-11-29T00:52:05.274370+00:00"}