{"created":"2023-05-15T14:41:35.838729+00:00","id":1520,"links":{},"metadata":{"_buckets":{"deposit":"a46c02d4-f99e-43c3-a4d9-54ad63895f98"},"_deposit":{"created_by":3,"id":"1520","owners":[3],"pid":{"revision_id":0,"type":"depid","value":"1520"},"status":"published"},"_oai":{"id":"oai:ksu.repo.nii.ac.jp:00001520","sets":["14:2:52"]},"author_link":["5916","19934","5918"],"control_number":"1520","item_10002_biblio_info_7":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2010-03","bibliographicIssueDateType":"Issued"},"bibliographicPageEnd":"225","bibliographicPageStart":"207","bibliographicVolumeNumber":"27","bibliographic_titles":[{"bibliographic_title":"京都産業大学論集. 社会科学系列"}]}]},"item_10002_description_5":{"attribute_name":"抄録","attribute_value_mlt":[{"subitem_description":"純利益と包括利益の、いずれが投資意思決定情報として有用であるのかについて、現在のところコンセンサスが成立しているとは言えない。そこでわれわれは、純利益と包括利益とを収益性の指標という視点からとらえて、その有用性について検証した。有用性は、相対情報内容と増分情報内容という概念で計測される。前者の相対情報内容に関して、純利益と包括利益に有意な差は観察されていない。しかしながら、われわれの研究では、株主資本純利益率と純資産包括利益率との比較において、純資産包括利益率の方に有用性がみとめられた。後者の増分情報内容に関しては、純利益と包括利益との間に有意な差はみられなかった。\n　この研究は、筆者らが2008年に行った「包括利益情報の有用性に関する実証研究」『京都マネジメントレビュー』の改訂版である。2008では相対情報内容の検定方法としてJ検定を用いた。これは、比較的取り扱いやすいと言われた検定方法であるが、「実質的には増分情報内容の比較をしているだけで、相対情報内容の比較にはなっていない」という批判がある。そこで検定力とキャリブレーションの点で優れているとされるBSSテストを用いて、主として実証部分を改定したものである。","subitem_description_type":"Abstract"}]},"item_10002_description_6":{"attribute_name":"内容記述","attribute_value_mlt":[{"subitem_description":"１．はじめに\n２．収益性指標における資本と利益の関係\n３．先行研究\n４．リサーチ・デザイン\n５．データと基本統計量\n６．分析結果\n７．むすび","subitem_description_type":"Other"}]},"item_10002_publisher_8":{"attribute_name":"出版者","attribute_value_mlt":[{"subitem_publisher":"京都産業大学"}]},"item_10002_source_id_11":{"attribute_name":"書誌レコードID","attribute_value_mlt":[{"subitem_source_identifier":"AN00060189","subitem_source_identifier_type":"NCID"}]},"item_10002_source_id_9":{"attribute_name":"ISSN","attribute_value_mlt":[{"subitem_source_identifier":"0287-9719","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":"祷, 道守","creatorNameLang":"ja"},{"creatorName":"INORI, Michimori","creatorNameLang":"en"}],"nameIdentifiers":[{"nameIdentifier":"5916","nameIdentifierScheme":"WEKO"}]},{"creatorNames":[{"creatorName":"山地, 範明","creatorNameLang":"ja"},{"creatorName":"YAMAJI, Noriaki","creatorNameLang":"en"}],"nameIdentifiers":[{"nameIdentifier":"19934","nameIdentifierScheme":"WEKO"}]},{"creatorNames":[{"creatorName":"威知, 謙豪","creatorNameLang":"ja"},{"creatorName":"TAKECHI, Norihide","creatorNameLang":"en"}],"nameIdentifiers":[{"nameIdentifier":"5918","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":"2017-09-30"}],"displaytype":"detail","filename":"AHSUSK_SSS_27_207.pdf","filesize":[{"value":"1.5 MB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"AHSUSK_SSS_27_207.pdf","url":"https://ksu.repo.nii.ac.jp/record/1520/files/AHSUSK_SSS_27_207.pdf"},"version_id":"1e5f491f-b384-4015-abdb-3de92dc73680"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"包括利益","subitem_subject_scheme":"Other"},{"subitem_subject":"純資産包括利益率","subitem_subject_scheme":"Other"},{"subitem_subject":"相対情報内容","subitem_subject_scheme":"Other"},{"subitem_subject":"増分情報内容","subitem_subject_scheme":"Other"},{"subitem_subject":"BSSテスト","subitem_subject_scheme":"Other"},{"subitem_subject":"comprehensive income","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"the rate of comprehensive income on net assets","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"relative information content","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"incremental information content","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"BSS-test","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":"収益性指標における包括利益情報の有用性","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"収益性指標における包括利益情報の有用性","subitem_title_language":"ja"},{"subitem_title":"Usefulness of Comprehensive Income in Profitability Indicator","subitem_title_language":"en"}]},"item_type_id":"10002","owner":"3","path":["52"],"pubdate":{"attribute_name":"PubDate","attribute_value":"2017-09-30"},"publish_date":"2017-09-30","publish_status":"0","recid":"1520","relation_version_is_last":true,"title":["収益性指標における包括利益情報の有用性"],"weko_creator_id":"3","weko_shared_id":-1},"updated":"2023-08-08T07:18:48.850119+00:00"}