WEKO3
アイテム
{"_buckets": {"deposit": "a78de715-b85a-4814-96d5-afbe56f6c98e"}, "_deposit": {"created_by": 17, "id": "8954", "owners": [17], "pid": {"revision_id": 0, "type": "depid", "value": "8954"}, "status": "published"}, "_oai": {"id": "oai:nagoya.repo.nii.ac.jp:00008954", "sets": []}, "author_link": ["25123", "25124"], "item_1615768549627": {"attribute_name": "出版タイプ", "attribute_value_mlt": [{"subitem_version_resource": "http://purl.org/coar/version/c_970fb48d4fbd8a85", "subitem_version_type": "VoR"}]}, "item_9_alternative_title_19": {"attribute_name": "その他のタイトル", "attribute_value_mlt": [{"subitem_alternative_title": "The Validity of Fair Value Measurement of Financial Liabilities", "subitem_alternative_title_language": "en"}]}, "item_9_biblio_info_6": {"attribute_name": "書誌情報", "attribute_value_mlt": [{"bibliographicIssueDates": {"bibliographicIssueDate": "2003-06-30", "bibliographicIssueDateType": "Issued"}, "bibliographicIssueNumber": "1", "bibliographicPageEnd": "67", "bibliographicPageStart": "53", "bibliographicVolumeNumber": "51", "bibliographic_titles": [{"bibliographic_title": "経済科学", "bibliographic_titleLang": "ja"}]}]}, "item_9_description_4": {"attribute_name": "抄録", "attribute_value_mlt": [{"subitem_description": "This paper provides the standpoint in dealing with issues which might arise from fair value measurement of financial liabilities such as corporate bonds. Specifically, recognizing the effects of changes in corporate credit risk on reported earnings lacks any economic intuition: an increase in corporate credit risk is associated with gains, and a decrease with losses. This paper puts a special emphasis on the current-market-rate-of-return capital maintenance concept which is compatible with the general theory of capital market, and from this point, examines the validity of fair value measurement of financial liabilities which reflects changes in corporate credit risk.", "subitem_description_language": "en", "subitem_description_type": "Abstract"}]}, "item_9_identifier_60": {"attribute_name": "URI", "attribute_value_mlt": [{"subitem_identifier_type": "HDL", "subitem_identifier_uri": "http://hdl.handle.net/2237/10716"}]}, "item_9_identifier_registration": {"attribute_name": "ID登録", "attribute_value_mlt": [{"subitem_identifier_reg_text": "10.18999/ecos.51.1.53", "subitem_identifier_reg_type": "JaLC"}]}, "item_9_publisher_32": {"attribute_name": "出版者", "attribute_value_mlt": [{"subitem_publisher": "名古屋大学経済学会", "subitem_publisher_language": "ja"}]}, "item_9_select_15": {"attribute_name": "著者版フラグ", "attribute_value_mlt": [{"subitem_select_item": "publisher"}]}, "item_9_source_id_7": {"attribute_name": "ISSN(print)", "attribute_value_mlt": [{"subitem_source_identifier": "0022-9725", "subitem_source_identifier_type": "PISSN"}]}, "item_9_text_14": {"attribute_name": "フォーマット", "attribute_value_mlt": [{"subitem_text_value": "application/pdf"}]}, "item_access_right": {"attribute_name": "アクセス権", "attribute_value_mlt": [{"subitem_access_right": "open access", "subitem_access_right_uri": "http://purl.org/coar/access_right/c_abf2"}]}, "item_creator": {"attribute_name": "著者", "attribute_type": "creator", "attribute_value_mlt": [{"creatorNames": [{"creatorName": "張, 黎迎", "creatorNameLang": "ja"}], "nameIdentifiers": [{"nameIdentifier": "25123", "nameIdentifierScheme": "WEKO"}]}, {"creatorNames": [{"creatorName": "ZHANG, Liying", "creatorNameLang": "en"}], "nameIdentifiers": [{"nameIdentifier": "25124", "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": "2018-02-19"}], "displaytype": "detail", "download_preview_message": "", "file_order": 0, "filename": "ecos_51_1_53.pdf", "filesize": [{"value": "1.7 MB"}], "format": "application/pdf", "future_date_message": "", "is_thumbnail": false, "licensetype": "license_note", "mimetype": "application/pdf", "size": 1700000.0, "url": {"label": "ecos_51_1_53.pdf", "objectType": "fulltext", "url": "https://nagoya.repo.nii.ac.jp/record/8954/files/ecos_51_1_53.pdf"}, "version_id": "e39da62b-3d59-475f-86bc-62396d546ea3"}]}, "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": "金融負債の公正価値評価-信用リスクの変動による影響を中心に-", "item_titles": {"attribute_name": "タイトル", "attribute_value_mlt": [{"subitem_title": "金融負債の公正価値評価-信用リスクの変動による影響を中心に-", "subitem_title_language": "ja"}]}, "item_type_id": "9", "owner": "17", "path": ["1067"], "permalink_uri": "https://doi.org/10.18999/ecos.51.1.53", "pubdate": {"attribute_name": "PubDate", "attribute_value": "2008-12-10"}, "publish_date": "2008-12-10", "publish_status": "0", "recid": "8954", "relation": {}, "relation_version_is_last": true, "title": ["金融負債の公正価値評価-信用リスクの変動による影響を中心に-"], "weko_shared_id": -1}
金融負債の公正価値評価-信用リスクの変動による影響を中心に-
https://doi.org/10.18999/ecos.51.1.53
https://doi.org/10.18999/ecos.51.1.539e7dd6a7-9a24-42ed-ab66-c4f756803376
名前 / ファイル | ライセンス | アクション |
---|---|---|
ecos_51_1_53.pdf (1.7 MB)
|
|
Item type | 紀要論文 / Departmental Bulletin Paper(1) | |||||
---|---|---|---|---|---|---|
公開日 | 2008-12-10 | |||||
タイトル | ||||||
タイトル | 金融負債の公正価値評価-信用リスクの変動による影響を中心に- | |||||
言語 | ja | |||||
その他のタイトル | ||||||
その他のタイトル | The Validity of Fair Value Measurement of Financial Liabilities | |||||
言語 | en | |||||
著者 |
張, 黎迎
× 張, 黎迎× ZHANG, Liying |
|||||
アクセス権 | ||||||
アクセス権 | open access | |||||
アクセス権URI | http://purl.org/coar/access_right/c_abf2 | |||||
抄録 | ||||||
内容記述 | This paper provides the standpoint in dealing with issues which might arise from fair value measurement of financial liabilities such as corporate bonds. Specifically, recognizing the effects of changes in corporate credit risk on reported earnings lacks any economic intuition: an increase in corporate credit risk is associated with gains, and a decrease with losses. This paper puts a special emphasis on the current-market-rate-of-return capital maintenance concept which is compatible with the general theory of capital market, and from this point, examines the validity of fair value measurement of financial liabilities which reflects changes in corporate credit risk. | |||||
言語 | en | |||||
内容記述タイプ | Abstract | |||||
出版者 | ||||||
言語 | ja | |||||
出版者 | 名古屋大学経済学会 | |||||
言語 | ||||||
言語 | jpn | |||||
資源タイプ | ||||||
資源 | http://purl.org/coar/resource_type/c_6501 | |||||
タイプ | departmental bulletin paper | |||||
出版タイプ | ||||||
出版タイプ | VoR | |||||
出版タイプResource | http://purl.org/coar/version/c_970fb48d4fbd8a85 | |||||
ID登録 | ||||||
ID登録 | 10.18999/ecos.51.1.53 | |||||
ID登録タイプ | JaLC | |||||
ISSN(print) | ||||||
収録物識別子タイプ | PISSN | |||||
収録物識別子 | 0022-9725 | |||||
書誌情報 |
ja : 経済科学 巻 51, 号 1, p. 53-67, 発行日 2003-06-30 |
|||||
フォーマット | ||||||
application/pdf | ||||||
著者版フラグ | ||||||
値 | publisher | |||||
URI | ||||||
識別子 | http://hdl.handle.net/2237/10716 | |||||
識別子タイプ | HDL |