{"_buckets": {"deposit": "9e3853ac-6132-4295-a70c-3220abefb35d"}, "_deposit": {"id": "21946", "owners": [], "pid": {"revision_id": 0, "type": "depid", "value": "21946"}, "status": "published"}, "_oai": {"id": "oai:nagoya.repo.nii.ac.jp:00021946", "sets": ["1857"]}, "item_9_alternative_title_19": {"attribute_name": "その他の言語のタイトル", "attribute_value_mlt": [{"subitem_alternative_title": "Managers\u0027 Incentive of Earnings Management and the Changes in Accounting Standards: Evidence from Chinese Listed Companies"}]}, "item_9_biblio_info_6": {"attribute_name": "書誌情報", "attribute_value_mlt": [{"bibliographicIssueDates": {"bibliographicIssueDate": "2016-02-29", "bibliographicIssueDateType": "Issued"}, "bibliographicIssueNumber": "3", "bibliographicPageEnd": "48", "bibliographicPageStart": "39", "bibliographicVolumeNumber": "63", "bibliographic_titles": [{"bibliographic_title": "経済科学"}]}]}, "item_9_description_4": {"attribute_name": "抄録", "attribute_value_mlt": [{"subitem_description": "The goal of this paper is to determine what incentives managers of Chinese listed companies have when practicing earnings management to achieve several different profit benchmarks, including loss avoidance, profit increasing and forecast achievement. Also this paper investigate the possible changes that may have occurred after 2007, the year new accounting standards began to be used, in the incentive of reaching profit benchmarks by using earnings management. In this paper, we made several hypotheses on the incentives the managers practicing earnings management and logit test was carried out to verify the various hypotheses. Based on the results we found that when Chinese managers achieved different profit targets, their incentives of earnings management were also different. In addition, new accounting standards can restrict managers to enhance the incentives of earning management.", "subitem_description_type": "Abstract"}]}, "item_9_identifier_60": {"attribute_name": "URI", "attribute_value_mlt": [{"subitem_identifier_type": "URI", "subitem_identifier_uri": "http://www.soec.nagoya-u.ac.jp/htm/eco_sci/ej/ej63.html"}, {"subitem_identifier_type": "HDL", "subitem_identifier_uri": "http://hdl.handle.net/2237/24083"}]}, "item_9_identifier_registration": {"attribute_name": "ID登録", "attribute_value_mlt": [{"subitem_identifier_reg_text": "10.18999/ecos.63.3.39", "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": "顧, 俊堅"}], "nameIdentifiers": [{"nameIdentifier": "65329", "nameIdentifierScheme": "WEKO"}]}, {"creatorNames": [{"creatorName": "GU, Junjian"}], "nameIdentifiers": [{"nameIdentifier": "65330", "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": "2018-02-21"}], "displaytype": "detail", "download_preview_message": "", "file_order": 0, "filename": "gu.pdf", "filesize": [{"value": "978.9 kB"}], "format": "application/pdf", "future_date_message": "", "is_thumbnail": false, "licensetype": "license_free", "mimetype": "application/pdf", "size": 978900.0, "url": {"label": "gu.pdf", "url": "https://nagoya.repo.nii.ac.jp/record/21946/files/gu.pdf"}, "version_id": "bc83fd5b-627a-4a0b-bde6-79e090b21109"}]}, "item_keyword": {"attribute_name": "キーワード", "attribute_value_mlt": [{"subitem_subject": "Earnings management", "subitem_subject_scheme": "Other"}, {"subitem_subject": "Accounting standards", "subitem_subject_scheme": "Other"}, {"subitem_subject": "Incentive", "subitem_subject_scheme": "Other"}, {"subitem_subject": "Discretional accrual", "subitem_subject_scheme": "Other"}]}, "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": "経営者の利益調整の動機と会計基準の変更 : 中国市場による検証", "item_titles": {"attribute_name": "タイトル", "attribute_value_mlt": [{"subitem_title": "経営者の利益調整の動機と会計基準の変更 : 中国市場による検証"}]}, "item_type_id": "9", "owner": "1", "path": ["1857"], "permalink_uri": "https://doi.org/10.18999/ecos.63.3.39", "pubdate": {"attribute_name": "公開日", "attribute_value": "2016-05-02"}, "publish_date": "2016-05-02", "publish_status": "0", "recid": "21946", "relation": {}, "relation_version_is_last": true, "title": ["経営者の利益調整の動機と会計基準の変更 : 中国市場による検証"], "weko_shared_id": null}