{"created":"2021-03-01T06:21:28.706469+00:00","id":14374,"links":{},"metadata":{"_buckets":{"deposit":"68d246a9-772d-4626-ac22-93ef054e9634"},"_deposit":{"created_by":17,"id":"14374","owners":[17],"pid":{"revision_id":0,"type":"depid","value":"14374"},"status":"published"},"_oai":{"id":"oai:nagoya.repo.nii.ac.jp:00014374","sets":["659:853:854:1393"]},"author_link":["44636","44637"],"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":"Reported Earnings and Cash Flows : Predicting Bankruptcy Ability of Cash Flows Pattern","subitem_alternative_title_language":"en"}]},"item_9_biblio_info_6":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2012-03-25","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"4","bibliographicPageEnd":"35","bibliographicPageStart":"19","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":"Financial health and stability requires maintaining cash flow-operating cash flow, investment cash flow and financing cash flow-equilibrium. Loss of equilibrium forces corporate managers to attempt to regain it by reducing investment or increasing financial activities. Successful management actions lead to a recovery of equilibrium, but unsuccessful management actions lead to further deterioration of finances and eventual bankruptcy. Due to deteriorating cash flow, business often either or violate loan covenant agreements or default on loans prior to bankruptcy. Thus, these events are generally strong indicators of future bankruptcy. This article examines cash flow measure useful for observing the credit quality of companies debt obligation, compliance with loan covenants and financial health. Earnings is accounting summary corporate's performance. Reported earnings and cash flow measure occupy a central position in accounting information and financial analysis. But reported earnings are not a predicting measure of corporate's financial failure. Operating cash flow is valuable in evaluating short- and longterm liquidity. From viewed 8 firms included that 7 firms declared bankruptcy, it reveals that cash flow from operations is a measure of corporate's financial health, solveney and profitability. This article compared the trend three net cash flows and interactions among the cash flows of businesses that became bankruptcy to the cash flow and interactions of business that remained non bankruptcy.","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/2237/16280"}]},"item_9_identifier_registration":{"attribute_name":"ID登録","attribute_value_mlt":[{"subitem_identifier_reg_text":"10.18999/ecos.59.4.19","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_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":"木村, 敏夫","creatorNameLang":"ja"}],"nameIdentifiers":[{"nameIdentifier":"44636","nameIdentifierScheme":"WEKO"}]},{"creatorNames":[{"creatorName":"KIMURA, Toshio","creatorNameLang":"en"}],"nameIdentifiers":[{"nameIdentifier":"44637","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":"kimura_toshio.pdf","filesize":[{"value":"1.2 MB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"kimura_toshio.pdf","objectType":"fulltext","url":"https://nagoya.repo.nii.ac.jp/record/14374/files/kimura_toshio.pdf"},"version_id":"f12a1835-95ad-43e6-8cd0-90a688dd57f2"}]},"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":"報告利益とキャッシュフローの事例分析 : 「キャッシュフロー計算書」の分析可能性の再考","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"報告利益とキャッシュフローの事例分析 : 「キャッシュフロー計算書」の分析可能性の再考","subitem_title_language":"ja"}]},"item_type_id":"9","owner":"17","path":["1393"],"pubdate":{"attribute_name":"PubDate","attribute_value":"2012-04-23"},"publish_date":"2012-04-23","publish_status":"0","recid":"14374","relation_version_is_last":true,"title":["報告利益とキャッシュフローの事例分析 : 「キャッシュフロー計算書」の分析可能性の再考"],"weko_creator_id":"17","weko_shared_id":-1},"updated":"2023-11-13T01:39:06.600990+00:00"}