{"created":"2023-05-15T14:47:06.318181+00:00","id":10830,"links":{},"metadata":{"_buckets":{"deposit":"a78472a6-1060-4b5d-9694-2b2d349a9532"},"_deposit":{"created_by":11,"id":"10830","owners":[11],"pid":{"revision_id":0,"type":"depid","value":"10830"},"status":"published"},"_oai":{"id":"oai:ksu.repo.nii.ac.jp:00010830","sets":["14:8:1074"]},"author_link":["22193"],"control_number":"10830","item_10002_biblio_info_7":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2022-09-30","bibliographicIssueDateType":"Issued"},"bibliographicPageEnd":"64","bibliographicPageStart":"47","bibliographicVolumeNumber":"41","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，非鉄金属を対象に事例検討を行った．\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，あるいは海外子会社の減損（設備投資の遅れ，業績悪化や鉱山の予測不備など）が主な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あるものの，非鉄金属業そのものが現在の経済情勢やニーズを反映する形で予想を上回る形での業績を生み出していることが明らかとなる反面，主要な鉱石や製品輸出国である中国の景気や需給減少と連動する形での業績減少や，海外子会社が所有している鉱山の操業稼働の遅れなどによる巨額減損により業績減少が生じている実態も明らかとなった．","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":[{}]}]},"item_files":{"attribute_name":"ファイル情報","attribute_type":"file","attribute_value_mlt":[{"accessrole":"open_date","date":[{"dateType":"Available","dateValue":"2022-12-23"}],"displaytype":"detail","filename":"KMR_41_47.pdf","filesize":[{"value":"876.8 kB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"KMR_41_47.pdf","url":"https://ksu.repo.nii.ac.jp/record/10830/files/KMR_41_47.pdf"},"version_id":"48db9c69-33f4-46d0-a810-59bae7795e81"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"ケーススタディ","subitem_subject_scheme":"Other"},{"subitem_subject":"非鉄金属","subitem_subject_scheme":"Other"},{"subitem_subject":"為替レート","subitem_subject_scheme":"Other"},{"subitem_subject":"原材料価格の変動","subitem_subject_scheme":"Other"},{"subitem_subject":"case study","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"non-ferrous metal industry","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"exchange rate","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"price fluctuaion","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 : 非鉄金属を中心として","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 : 非鉄金属を中心として","subitem_title_language":"ja"},{"subitem_title":"Revision of Earning : A Case Study on the Non-Ferrous Metal Industry","subitem_title_language":"en"}]},"item_type_id":"10002","owner":"11","path":["1074"],"pubdate":{"attribute_name":"PubDate","attribute_value":"2022-12-23"},"publish_date":"2022-12-23","publish_status":"0","recid":"10830","relation_version_is_last":true,"title":["業績予想の修正に関する事例研究 : 非鉄金属を中心として"],"weko_creator_id":"11","weko_shared_id":-1},"updated":"2023-07-18T06:15:44.833522+00:00"}