{"created":"2023-05-15T14:42:10.394180+00:00","id":2328,"links":{},"metadata":{"_buckets":{"deposit":"5babaeba-4ff1-4d2a-9d13-953265efb7f2"},"_deposit":{"created_by":3,"id":"2328","owners":[3],"pid":{"revision_id":0,"type":"depid","value":"2328"},"status":"published"},"_oai":{"id":"oai:ksu.repo.nii.ac.jp:00002328","sets":["14:8:120"]},"author_link":["22193"],"control_number":"2328","item_10002_biblio_info_7":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2015-09","bibliographicIssueDateType":"Issued"},"bibliographicPageEnd":"41","bibliographicPageStart":"17","bibliographicVolumeNumber":"27","bibliographic_titles":[{"bibliographic_title":"京都マネジメント・レビュー"}]}]},"item_10002_description_5":{"attribute_name":"抄録","attribute_value_mlt":[{"subitem_description":"本論文では，IFRSのコンバージェンスの観点から，棚卸資産の払出単価計算方法である後入先出法が日本で廃止されたことに伴い，改訂第9号が施行される前に早期に廃止を行った企業と強制適用期まで施行を待った企業との間に企業業績，財務体質的にどのような特徴がみられるのかを考察した．\n　結論としては，企業規模の間に有意な差は見られなかったものの，安全性の指標については早期適用企業のほうが強制適用企業と比較して有意に低く脆弱性が高いが，廃止時点と強制適用時点を比較すると比率に改善が見られることが明らかとなった．また後入先出法廃止を行ってから第9号公表時点において早期適用企業の収益性の指標が強制適用企業と比べ有意に高く，収益性の改善がみられることが明らかとなった．\n　日本の場合，早期に後入先出法を廃止した企業の多くが直前やその期に棚卸資産に関連する形での費用や損失を計上していることから，後入先出法廃止の経緯が海外の先行研究で述べられる「益出し」ではなく，在庫に含まれているリスクを一掃し財務業績の健全化を図ったのではないか．そして少なくとも後入先出法廃止時点から第9 号公表時点までの間に一時的ではあるが収益性の改善に成功しているのではないかとの結論を得ることができた．","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":"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":"2017-09-30"}],"displaytype":"detail","filename":"KMR_27_17.pdf","filesize":[{"value":"479.8 kB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"KMR_27_17.pdf","url":"https://ksu.repo.nii.ac.jp/record/2328/files/KMR_27_17.pdf"},"version_id":"29604a1f-69e7-4ffb-8ff5-4fa2ac6848c8"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"後入先出法","subitem_subject_scheme":"Other"},{"subitem_subject":"棚卸資産","subitem_subject_scheme":"Other"},{"subitem_subject":"早期適用","subitem_subject_scheme":"Other"},{"subitem_subject":"財務業績の健全性","subitem_subject_scheme":"Other"},{"subitem_subject":"LIFO","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"Inventory","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"Early LIFO adoption","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"Financial stability","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":"後入先出法廃止に伴う適用期別企業の財務分析","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"後入先出法廃止に伴う適用期別企業の財務分析","subitem_title_language":"ja"},{"subitem_title":"Financial analysis of LIFO accounting adoption : Differences between characteristics of early adoption firms and mandated adoption firms","subitem_title_language":"en"}]},"item_type_id":"10002","owner":"3","path":["120"],"pubdate":{"attribute_name":"PubDate","attribute_value":"2017-09-30"},"publish_date":"2017-09-30","publish_status":"0","recid":"2328","relation_version_is_last":true,"title":["後入先出法廃止に伴う適用期別企業の財務分析"],"weko_creator_id":"3","weko_shared_id":-1},"updated":"2023-12-18T01:12:03.330865+00:00"}