{"_buckets": {"deposit": "0231016d-cf7a-460f-83b7-a680d3b13e2c"}, "_deposit": {"created_by": 17, "id": "2001492", "owner": "17", "owners": [17], "owners_ext": {"displayname": "図書情報係", "username": "repository"}, "pid": {"revision_id": 0, "type": "depid", "value": "2001492"}, "status": "published"}, "_oai": {"id": "oai:nagoya.repo.nii.ac.jp:02001492", "sets": ["758"]}, "author_link": [], "control_number": "2001492", "item_1615768549627": {"attribute_name": "出版タイプ", "attribute_value_mlt": [{"subitem_version_resource": "http://purl.org/coar/version/c_ab4af688f83e57aa", "subitem_version_type": "AM"}]}, "item_1629683748249": {"attribute_name": "日付", "attribute_value_mlt": [{"subitem_date_issued_datetime": "2022-05-26", "subitem_date_issued_type": "Available"}]}, "item_9_biblio_info_6": {"attribute_name": "書誌情報", "attribute_value_mlt": [{"bibliographicIssueDates": {"bibliographicIssueDate": "2020-11-26", "bibliographicIssueDateType": "Issued"}, "bibliographicIssueNumber": "1", "bibliographicPageEnd": "152", "bibliographicPageStart": "133", "bibliographicVolumeNumber": "28", "bibliographic_titles": [{"bibliographic_title": "Asia-Pacific Journal of Accounting \u0026 Economics", "bibliographic_titleLang": "en"}]}]}, "item_9_description_4": {"attribute_name": "内容記述", "attribute_value_mlt": [{"subitem_description": "This study examines the difference in management forecast quality under mandatory vs. voluntary disclosure in China’s stock markets in terms of management forecasting error (MFE) and value relevance. The results of MFE tests reveal that the disclosure approach is significantly associated with forecast accuracy, and voluntarily disclosed forecasts are more accurate than mandatorily disclosed forecasts. In terms of value relevance, the results are also consistent with the belief that in China’s stock markets, management forecast quality under voluntary disclosure is higher than that under mandatory disclosure.", "subitem_description_language": "en", "subitem_description_type": "Abstract"}]}, "item_9_publisher_32": {"attribute_name": "出版者", "attribute_value_mlt": [{"subitem_publisher": "Taylor \u0026 Francis", "subitem_publisher_language": "en"}]}, "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://doi.org/10.1080/16081625.2020.1845003", "subitem_relation_type_select": "DOI"}}]}, "item_9_rights_12": {"attribute_name": "権利", "attribute_value_mlt": [{"subitem_rights": "This is an Accepted Manuscript of an article published by Taylor \u0026 Francis Group in Asia-Pacific Journal of Accounting \u0026 Economics on 26/11/2020, available online: http://www.tandfonline.com/10.1080/16081625.2020.1845003.", "subitem_rights_language": "en"}]}, "item_9_source_id_7": {"attribute_name": "収録物識別子", "attribute_value_mlt": [{"subitem_source_identifier": "1608-1625", "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": "Zhang, Xiaobai", "creatorNameLang": "en"}]}, {"creatorNames": [{"creatorName": "Semba, Hu Dan", "creatorNameLang": "en"}]}, {"creatorNames": [{"creatorName": "Xu, Hong", "creatorNameLang": "en"}]}]}, "item_files": {"attribute_name": "ファイル情報", "attribute_type": "file", "attribute_value_mlt": [{"accessrole": "open_date", "date": [{"dateType": "Available", "dateValue": "2022-05-26"}], "displaytype": "detail", "download_preview_message": "", "file_order": 0, "filename": "P58_Blind__for_submission_on_Oct_2.pdf", "filesize": [{"value": "406 KB"}], "format": "application/pdf", "future_date_message": "", "is_thumbnail": false, "mimetype": "application/pdf", "size": 406000.0, "url": {"objectType": "fulltext", "url": "https://nagoya.repo.nii.ac.jp/record/2001492/files/P58_Blind__for_submission_on_Oct_2.pdf"}, "version_id": "1f97de59-1f4b-4cc2-a749-71e679f5e53a"}]}, "item_keyword": {"attribute_name": "キーワード", "attribute_value_mlt": [{"subitem_subject": "Mandatorily disclosed forecasts", "subitem_subject_scheme": "Other"}, {"subitem_subject": "voluntarily disclosed forecasts", "subitem_subject_scheme": "Other"}, {"subitem_subject": "management forecast quality", "subitem_subject_scheme": "Other"}, {"subitem_subject": "management forecast error", "subitem_subject_scheme": "Other"}, {"subitem_subject": "value relevance", "subitem_subject_scheme": "Other"}]}, "item_language": {"attribute_name": "言語", "attribute_value_mlt": [{"subitem_language": "eng"}]}, "item_resource_type": {"attribute_name": "資源タイプ", "attribute_value_mlt": [{"resourcetype": "journal article", "resourceuri": "http://purl.org/coar/resource_type/c_6501"}]}, "item_title": "Mandatory vs. voluntary disclosure of management forecast in China", "item_titles": {"attribute_name": "タイトル", "attribute_value_mlt": [{"subitem_title": "Mandatory vs. voluntary disclosure of management forecast in China", "subitem_title_language": "en"}]}, "item_type_id": "40001", "owner": "17", "path": ["758"], "permalink_uri": "http://hdl.handle.net/2237/0002001492", "pubdate": {"attribute_name": "PubDate", "attribute_value": "2021-10-01"}, "publish_date": "2021-10-01", "publish_status": "0", "recid": "2001492", "relation": {}, "relation_version_is_last": true, "title": ["Mandatory vs. voluntary disclosure of management forecast in China"], "weko_shared_id": -1}