{"_buckets": {"deposit": "58640aa4-64a6-4b9a-bad7-3c8ef15b4746"}, "_deposit": {"created_by": 17, "id": "2001492", "owner": "17", "owners": [17], "owners_ext": {"displayname": "\u56f3\u66f8\u60c5\u5831\u4fc2", "username": "repository"}, "pid": {"revision_id": 0, "type": "depid", "value": "2001492"}, "status": "published"}, "_oai": {"id": "oai:nagoya.repo.nii.ac.jp:02001492"}, "author_link": [], "item_1615768549627": {"attribute_name": "\u51fa\u7248\u30bf\u30a4\u30d7", "attribute_value_mlt": [{"subitem_version_resource": "http://purl.org/coar/version/c_ab4af688f83e57aa", "subitem_version_type": "AM"}]}, "item_1629683748249": {"attribute_name": "\u65e5\u4ed8", "attribute_value_mlt": [{"subitem_date_issued_datetime": "2022-05-26", "subitem_date_issued_type": "Available"}]}, "item_9_biblio_info_6": {"attribute_name": "\u66f8\u8a8c\u60c5\u5831", "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": "\u5185\u5bb9\u8a18\u8ff0", "attribute_value_mlt": [{"subitem_description": "This study examines the difference in management forecast quality under mandatory vs. voluntary disclosure in China\u2019s 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\u2019s 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": "\u51fa\u7248\u8005", "attribute_value_mlt": [{"subitem_publisher": "Taylor \u0026 Francis", "subitem_publisher_language": "en"}]}, "item_9_relation_43": {"attribute_name": "\u95a2\u9023\u60c5\u5831", "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": "\u6a29\u5229", "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": "\u53ce\u9332\u7269\u8b58\u5225\u5b50", "attribute_value_mlt": [{"subitem_source_identifier": "1608-1625", "subitem_source_identifier_type": "PISSN"}]}, "item_access_right": {"attribute_name": "\u30a2\u30af\u30bb\u30b9\u6a29", "attribute_value_mlt": [{"subitem_access_right": "embargoed access", "subitem_access_right_uri": "http://purl.org/coar/access_right/c_f1cf"}]}, "item_creator": {"attribute_name": "\u8457\u8005", "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": "\u30d5\u30a1\u30a4\u30eb\u60c5\u5831", "attribute_type": "file", "attribute_value_mlt": [{"accessrole": "open_date", "date": [{"dateType": "Available", "dateValue": "2022-05-26"}], "displaytype": "detail", "download_preview_message": "Download / Preview is available from 2022/5/25.", "file_order": 0, "filename": "P58_Blind__for_submission_on_Oct_2.pdf", "filesize": [{"value": "406 KB"}], "format": "application/pdf", "future_date_message": "Download is available from 2022/5/25.", "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": "734b7e3a-7db9-46b2-9867-4a9acc56d834"}]}, "item_keyword": {"attribute_name": "\u30ad\u30fc\u30ef\u30fc\u30c9", "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": "\u8a00\u8a9e", "attribute_value_mlt": [{"subitem_language": "eng"}]}, "item_resource_type": {"attribute_name": "\u8cc7\u6e90\u30bf\u30a4\u30d7", "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": "\u30bf\u30a4\u30c8\u30eb", "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": ["659/757/758"], "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}