{"_buckets": {"deposit": "e8f7341e-0f28-49bc-a1b7-1af63abf5b34"}, "_deposit": {"id": "14375", "owners": [], "pid": {"revision_id": 0, "type": "depid", "value": "14375"}, "status": "published"}, "_oai": {"id": "oai:nagoya.repo.nii.ac.jp:00014375", "sets": ["1393"]}, "item_9_alternative_title_19": {"attribute_name": "その他の言語のタイトル", "attribute_value_mlt": [{"subitem_alternative_title": "Earnings Quality and Value Relevance in the Consolidated Financial Statements : Toward the Convergence of Japanese GAAP to the IERSs"}]}, "item_9_biblio_info_6": {"attribute_name": "書誌情報", "attribute_value_mlt": [{"bibliographicIssueDates": {"bibliographicIssueDate": "2012-03-25", "bibliographicIssueDateType": "Issued"}, "bibliographicIssueNumber": "4", "bibliographicPageEnd": "53", "bibliographicPageStart": "37", "bibliographicVolumeNumber": "59", "bibliographic_titles": [{"bibliographic_title": "経済科学"}]}]}, "item_9_description_4": {"attribute_name": "抄録", "attribute_value_mlt": [{"subitem_description": "The purposes of this paper are to examine whether the adoption of the IFRSs in Japan increases earnings quality and value relevance of consolidated financial reporting, and to find the relationship between earnings quality and value relevance. I focus on consolidated financial data of Japanese listed companies. Earnings quality is analyzed from the accruals quality. Value relevance is analyzed from two points of view. First, I use the Abnormal Earnings Model and the Cash Flow Model and measure the business valuation of the samples. Second I use the Return Model and find the relationship between the price-returns and consolidated income information. The results of our tests show that the high quality of the income information causes an increase of business valuation, however the earnings quality of Japanese listed companies does not increase in spite of developing international convergence of Japanese accounting standards and the earnings quality does not influence on the business valuation.", "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/2237/16281"}]}, "item_9_identifier_registration": {"attribute_name": "ID登録", "attribute_value_mlt": [{"subitem_identifier_reg_text": "10.18999/ecos.59.4.37", "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"}]}, "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": "ISSN"}]}, "item_creator": {"attribute_name": "著者", "attribute_type": "creator", "attribute_value_mlt": [{"creatorNames": [{"creatorName": "向, 伊知郎"}], "nameIdentifiers": [{"nameIdentifier": "44638", "nameIdentifierScheme": "WEKO"}]}, {"creatorNames": [{"creatorName": "MUKAI, Ichiro"}], "nameIdentifiers": [{"nameIdentifier": "44639", "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", "download_preview_message": "", "file_order": 0, "filename": "mukai_ichiro.pdf", "filesize": [{"value": "1.1 MB"}], "format": "application/pdf", "future_date_message": "", "is_thumbnail": false, "licensetype": "license_free", "mimetype": "application/pdf", "size": 1100000.0, "url": {"label": "mukai_ichiro.pdf", "url": "https://nagoya.repo.nii.ac.jp/record/14375/files/mukai_ichiro.pdf"}, "version_id": "c5d87d53-06db-4863-93d8-e5ec0eb1d048"}]}, "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": "連結財務情報の利益の質と価値関連性 : 日本の会計基準のIFRSsへの収斂の中で", "item_titles": {"attribute_name": "タイトル", "attribute_value_mlt": [{"subitem_title": "連結財務情報の利益の質と価値関連性 : 日本の会計基準のIFRSsへの収斂の中で"}]}, "item_type_id": "9", "owner": "1", "path": ["1393"], "permalink_uri": "https://doi.org/10.18999/ecos.59.4.37", "pubdate": {"attribute_name": "公開日", "attribute_value": "2012-04-24"}, "publish_date": "2012-04-24", "publish_status": "0", "recid": "14375", "relation": {}, "relation_version_is_last": true, "title": ["連結財務情報の利益の質と価値関連性 : 日本の会計基準のIFRSsへの収斂の中で"], "weko_shared_id": null}