{"_buckets": {"deposit": "a78de715-b85a-4814-96d5-afbe56f6c98e"}, "_deposit": {"id": "8954", "owners": [], "pid": {"revision_id": 0, "type": "depid", "value": "8954"}, "status": "published"}, "_oai": {"id": "oai:nagoya.repo.nii.ac.jp:00008954", "sets": ["1067"]}, "item_9_alternative_title_19": {"attribute_name": "その他の言語のタイトル", "attribute_value_mlt": [{"subitem_alternative_title": "The Validity of Fair Value Measurement of Financial Liabilities"}]}, "item_9_biblio_info_6": {"attribute_name": "書誌情報", "attribute_value_mlt": [{"bibliographicIssueDates": {"bibliographicIssueDate": "2003-06-30", "bibliographicIssueDateType": "Issued"}, "bibliographicIssueNumber": "1", "bibliographicPageEnd": "67", "bibliographicPageStart": "53", "bibliographicVolumeNumber": "51", "bibliographic_titles": [{"bibliographic_title": "経済科学"}]}]}, "item_9_description_4": {"attribute_name": "抄録", "attribute_value_mlt": [{"subitem_description": "This paper provides the standpoint in dealing with issues which might arise from fair value measurement of financial liabilities such as corporate bonds.  Specifically, recognizing the effects of changes in corporate credit risk on reported earnings lacks any economic intuition: an increase in corporate credit risk is associated with gains, and a decrease with losses.  This paper puts a special emphasis on the current-market-rate-of-return capital maintenance concept which is compatible with the general theory of capital market, and from this point, examines the validity of fair value measurement of financial liabilities which reflects changes in corporate credit risk.", "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/2237/10716"}]}, "item_9_identifier_registration": {"attribute_name": "ID登録", "attribute_value_mlt": [{"subitem_identifier_reg_text": "10.18999/ecos.51.1.53", "subitem_identifier_reg_type": "JaLC"}]}, "item_9_publisher_32": {"attribute_name": "出版者", "attribute_value_mlt": [{"subitem_publisher": "名古屋大学経済学会"}]}, "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_9_text_14": {"attribute_name": "フォーマット", "attribute_value_mlt": [{"subitem_text_value": "application/pdf"}]}, "item_creator": {"attribute_name": "著者", "attribute_type": "creator", "attribute_value_mlt": [{"creatorNames": [{"creatorName": "張, 黎迎"}], "nameIdentifiers": [{"nameIdentifier": "25123", "nameIdentifierScheme": "WEKO"}]}, {"creatorNames": [{"creatorName": "ZHANG, Liying"}], "nameIdentifiers": [{"nameIdentifier": "25124", "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": "2018-02-19"}], "displaytype": "detail", "download_preview_message": "", "file_order": 0, "filename": "ecos_51_1_53.pdf", "filesize": [{"value": "1.7 MB"}], "format": "application/pdf", "future_date_message": "", "is_thumbnail": false, "licensetype": "license_free", "mimetype": "application/pdf", "size": 1700000.0, "url": {"label": "ecos_51_1_53.pdf", "url": "https://nagoya.repo.nii.ac.jp/record/8954/files/ecos_51_1_53.pdf"}, "version_id": "e39da62b-3d59-475f-86bc-62396d546ea3"}]}, "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": "金融負債の公正価値評価－信用リスクの変動による影響を中心に－", "item_titles": {"attribute_name": "タイトル", "attribute_value_mlt": [{"subitem_title": "金融負債の公正価値評価－信用リスクの変動による影響を中心に－"}]}, "item_type_id": "9", "owner": "1", "path": ["1067"], "permalink_uri": "https://doi.org/10.18999/ecos.51.1.53", "pubdate": {"attribute_name": "公開日", "attribute_value": "2008-12-10"}, "publish_date": "2008-12-10", "publish_status": "0", "recid": "8954", "relation": {}, "relation_version_is_last": true, "title": ["金融負債の公正価値評価－信用リスクの変動による影響を中心に－"], "weko_shared_id": null}