{"created":"2023-05-15T14:47:08.115340+00:00","id":10872,"links":{},"metadata":{"_buckets":{"deposit":"6b3ba307-06a7-4632-ac11-9234f8e952b3"},"_deposit":{"created_by":11,"id":"10872","owners":[11],"pid":{"revision_id":0,"type":"depid","value":"10872"},"status":"published"},"_oai":{"id":"oai:ksu.repo.nii.ac.jp:00010872","sets":["14:226:1080"]},"author_link":["22193"],"control_number":"10872","item_10002_biblio_info_7":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2023-03-10","bibliographicIssueDateType":"Issued"},"bibliographicPageEnd":"143","bibliographicPageStart":"139","bibliographicVolumeNumber":"17","bibliographic_titles":[{"bibliographic_title":"京都産業大学総合学術研究所所報"}]}]},"item_10002_description_5":{"attribute_name":"抄録","attribute_value_mlt":[{"subitem_description":"本研究は，企業が行う可能性のある2つの利益調整行動－商製品の押し込み販売などに代表される「正の利益調整行動」および有形固定資産の減損認識時期の調整などに代表される「負の利益調整行動」－について，ゲーム理論の枠組みを用いたモデル分析を行うことで，正の利益調整行動および負の利益調整行動が生じる状況について明らかにすることを主たる目的としている。\n具体的には，利益調整行動を行った後の期間において利益調整行動が発覚することに伴う投資家の損失を考慮したケース－換言すれば当該企業と長期的に関わる投資家のケース－を想定した分析を行う。その上で，このような長期性が，（1）企業がランダムに正の利益調整行動・負の利益調整行動を行う可能性，（2）正の利益調整行動と負の利益調整行動が併存する可能性，（3）会計規制等を強化したとしても正の利益調整行動が負の利益調整行動に変化するなどにとどまってしまう可能性，を引き起こす要因となるかどうか，また引き起こす場合，それはどのような条件下において起こるのかについて検討することを主たる研究目的とする。","subitem_description_type":"Abstract"}]},"item_10002_publisher_8":{"attribute_name":"出版者","attribute_value_mlt":[{"subitem_publisher":"京都産業大学総合学術研究所"}]},"item_10002_source_id_11":{"attribute_name":"書誌レコードID","attribute_value_mlt":[{"subitem_source_identifier":"AA11879037","subitem_source_identifier_type":"NCID"}]},"item_10002_source_id_9":{"attribute_name":"ISSN","attribute_value_mlt":[{"subitem_source_identifier":"1348-8465","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":"2023-04-07"}],"displaytype":"detail","filename":"KSUSGKS_17_139.pdf","filesize":[{"value":"183.1 kB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"KSUSGKS_17_139.pdf","url":"https://ksu.repo.nii.ac.jp/record/10872/files/KSUSGKS_17_139.pdf"},"version_id":"25f74724-8eb9-46ab-8c05-15a67e17cf3a"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"利益調整行動","subitem_subject_scheme":"Other"},{"subitem_subject":"ゲーム理論","subitem_subject_scheme":"Other"},{"subitem_subject":"非対称情報","subitem_subject_scheme":"Other"},{"subitem_subject":"profit adjustment action","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"game theory","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"asymmetric information","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":"研究経過報告　会計報告における利益操作・利益調整のメカニズムの解明 : ゲーム理論を用いた分析","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"研究経過報告　会計報告における利益操作・利益調整のメカニズムの解明 : ゲーム理論を用いた分析","subitem_title_language":"ja"},{"subitem_title":"Elucidation of the mechanism of profit operation, profit adjustment in accounting : Analysis using the theory of games : Research Activity Annual Report","subitem_title_language":"en"}]},"item_type_id":"10002","owner":"11","path":["1080"],"pubdate":{"attribute_name":"PubDate","attribute_value":"2023-04-07"},"publish_date":"2023-04-07","publish_status":"0","recid":"10872","relation_version_is_last":true,"title":["研究経過報告　会計報告における利益操作・利益調整のメカニズムの解明 : ゲーム理論を用いた分析"],"weko_creator_id":"11","weko_shared_id":-1},"updated":"2023-07-13T01:08:30.433816+00:00"}