{"created":"2021-03-01T06:20:18.825843+00:00","id":13296,"links":{},"metadata":{"_buckets":{"deposit":"50847ab5-ff51-4a47-8b9f-26fff6c44f3c"},"_deposit":{"created_by":17,"id":"13296","owners":[17],"pid":{"revision_id":0,"type":"depid","value":"13296"},"status":"published"},"_oai":{"id":"oai:nagoya.repo.nii.ac.jp:00013296","sets":["659:853:854:1349"]},"author_link":["41894","41895"],"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":"Case Study of NDK, the first IFRS Adopting Japanese Company : Using the Concept of Business Communication","subitem_alternative_title_language":"en"}]},"item_9_biblio_info_6":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2011-06-30","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"1","bibliographicPageEnd":"41","bibliographicPageStart":"27","bibliographicVolumeNumber":"59","bibliographic_titles":[{"bibliographic_title":"経済科学","bibliographic_titleLang":"ja"}]}]},"item_9_description_4":{"attribute_name":"抄録","attribute_value_mlt":[{"subitem_description":"It is said that the Japanese schedule of IFRS adopting is late among the world. Even though the Japanese government (Financial Services Agency) decided to adopt IFRS voluntarily from 2010, there was only one company which did adopt IFRS in 2010. The company's name is Nihon Dempa Kogyo Co., Ltd. (NDK), which belong under the crystal products industry. This paper tried to solve the problem why NDK is the first voluntary IFRS adopting company though 2 hypotheses. To setting the hypotheses, this paper used the concept of Business Communication which was been quoted from Shramm Communication Model (1954) by the author of this paper. The brief of the conclusion has 2 points as follows. First, under the background of high percentage of abroad sales to total sales in NDK (about 70%), NDK adopted IFRS trying to higher the percentage of the foreign investor. Second, NDK is a family-controlled company, the top manager who has NDK's stock has the decisive influence to adopt IFRS earlier.","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/2237/15192"}]},"item_9_identifier_registration":{"attribute_name":"ID登録","attribute_value_mlt":[{"subitem_identifier_reg_text":"10.18999/ecos.59.1.27","subitem_identifier_reg_type":"JaLC"}]},"item_9_publisher_32":{"attribute_name":"出版者","attribute_value_mlt":[{"subitem_publisher":"名古屋大学大学院経済学研究科","subitem_publisher_language":"ja"}]},"item_9_relation_43":{"attribute_name":"関連情報","attribute_value_mlt":[{"subitem_relation_type":"isVersionOf","subitem_relation_type_id":{"subitem_relation_type_id_text":"https://www2.soec.nagoya-u.ac.jp/bulletin/proceedings/#vol59","subitem_relation_type_select":"URI"}}]},"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_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":"胡, 丹","creatorNameLang":"ja"}],"nameIdentifiers":[{"nameIdentifier":"41894","nameIdentifierScheme":"WEKO"}]},{"creatorNames":[{"creatorName":"Hu, Dan","creatorNameLang":"en"}],"nameIdentifiers":[{"nameIdentifier":"41895","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":"2018-02-20"}],"displaytype":"detail","filename":"hudan.pdf","filesize":[{"value":"2.5 MB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"hudan.pdf","objectType":"fulltext","url":"https://nagoya.repo.nii.ac.jp/record/13296/files/hudan.pdf"},"version_id":"a67c66c1-d3ca-4cdc-8075-e6968c0ac405"}]},"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":"IFRS早期適用企業日本電波工業のケース・スタディー : ビジネス・コミュニケーションの概念を用いて","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"IFRS早期適用企業日本電波工業のケース・スタディー : ビジネス・コミュニケーションの概念を用いて","subitem_title_language":"ja"}]},"item_type_id":"9","owner":"17","path":["1349"],"pubdate":{"attribute_name":"PubDate","attribute_value":"2011-08-04"},"publish_date":"2011-08-04","publish_status":"0","recid":"13296","relation_version_is_last":true,"title":["IFRS早期適用企業日本電波工業のケース・スタディー : ビジネス・コミュニケーションの概念を用いて"],"weko_creator_id":"17","weko_shared_id":-1},"updated":"2023-11-13T01:38:38.024422+00:00"}