{"_buckets": {"deposit": "a622c09e-e3d2-45ae-9587-69fd7a1fcaa0"}, "_deposit": {"id": "9008", "owners": [], "pid": {"revision_id": 0, "type": "depid", "value": "9008"}, "status": "published"}, "_oai": {"id": "oai:nagoya.repo.nii.ac.jp:00009008"}, "item_9_alternative_title_19": {"attribute_name": "\u305d\u306e\u4ed6\u306e\u8a00\u8a9e\u306e\u30bf\u30a4\u30c8\u30eb", "attribute_value_mlt": [{"subitem_alternative_title": "The State of the Legend Issue in Japan"}]}, "item_9_biblio_info_6": {"attribute_name": "\u66f8\u8a8c\u60c5\u5831", "attribute_value_mlt": [{"bibliographicIssueDates": {"bibliographicIssueDate": "2006-03-25", "bibliographicIssueDateType": "Issued"}, "bibliographicIssueNumber": "4", "bibliographicPageEnd": "77", "bibliographicPageStart": "63", "bibliographicVolumeNumber": "53", "bibliographic_titles": [{"bibliographic_title": "\u7d4c\u6e08\u79d1\u5b66"}]}]}, "item_9_description_4": {"attribute_name": "\u6284\u9332", "attribute_value_mlt": [{"subitem_description": "In Japan, the legend issue was initiated around 1999 at the request of major international accounting firms.  The legend refers to a statement that is affixed to the independent auditors\u2019 report or the footnotes to financial statements prepared in conformity with Japanese accounting standards.  The affixing of the legend is to reduce the risk of misleading mainly foreign users into assuming that such financial statements were prepared in conformity with the international accounting standards.  Since the second half of the 1990s, the internationalization of Japanese accounting standards has been promoted rapidly.  Presently in Japan it is recognized that the Japanese standards have reached the level that compares well with the European and American standards; nevertheless, the legend has yet to be eliminated.  To resolve the legend issue, it is necessary to more energetically show the Japanese philosophy and stance toward international convergence and more effectively conduct PR activities overseas to disseminate information regarding not only Japanese accounting standards but also the current status of disclosure and audits.", "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/2237/10772"}]}, "item_9_identifier_registration": {"attribute_name": "ID\u767b\u9332", "attribute_value_mlt": [{"subitem_identifier_reg_text": "10.18999/ecos.53.4.63", "subitem_identifier_reg_type": "JaLC"}]}, "item_9_publisher_32": {"attribute_name": "\u51fa\u7248\u8005", "attribute_value_mlt": [{"subitem_publisher": "\u540d\u53e4\u5c4b\u5927\u5b66\u7d4c\u6e08\u5b66\u4f1a"}]}, "item_9_select_15": {"attribute_name": "\u8457\u8005\u7248\u30d5\u30e9\u30b0", "attribute_value_mlt": [{"subitem_select_item": "publisher"}]}, "item_9_source_id_7": {"attribute_name": "ISSN\uff08print\uff09", "attribute_value_mlt": [{"subitem_source_identifier": "0022-9725", "subitem_source_identifier_type": "ISSN"}]}, "item_9_text_14": {"attribute_name": "\u30d5\u30a9\u30fc\u30de\u30c3\u30c8", "attribute_value_mlt": [{"subitem_text_value": "application/pdf"}]}, "item_creator": {"attribute_name": "\u8457\u8005", "attribute_type": "creator", "attribute_value_mlt": [{"creatorNames": [{"creatorName": "\u7ca5\u5ddd, \u548c\u679d"}], "nameIdentifiers": [{"nameIdentifier": "25222", "nameIdentifierScheme": "WEKO"}]}, {"creatorNames": [{"creatorName": "KAYUKAWA, Kazue"}], "nameIdentifiers": [{"nameIdentifier": "25223", "nameIdentifierScheme": "WEKO"}]}]}, "item_files": {"attribute_name": "\u30d5\u30a1\u30a4\u30eb\u60c5\u5831", "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_53_4_63.pdf", "filesize": [{"value": "1.6 MB"}], "format": "application/pdf", "future_date_message": "", "is_thumbnail": false, "licensetype": "license_free", "mimetype": "application/pdf", "size": 1600000.0, "url": {"label": "ecos_53_4_63.pdf", "url": "https://nagoya.repo.nii.ac.jp/record/9008/files/ecos_53_4_63.pdf"}, "version_id": "4a36f622-873e-4a14-b7ba-35706aeba60f"}]}, "item_language": {"attribute_name": "\u8a00\u8a9e", "attribute_value_mlt": [{"subitem_language": "jpn"}]}, "item_resource_type": {"attribute_name": "\u8cc7\u6e90\u30bf\u30a4\u30d7", "attribute_value_mlt": [{"resourcetype": "departmental bulletin paper", "resourceuri": "http://purl.org/coar/resource_type/c_6501"}]}, "item_title": "\u308f\u304c\u56fd\u306b\u304a\u3051\u308b\u30ec\u30b8\u30a7\u30f3\u30c9\u554f\u984c\u306e\u73fe\u72b6", "item_titles": {"attribute_name": "\u30bf\u30a4\u30c8\u30eb", "attribute_value_mlt": [{"subitem_title": "\u308f\u304c\u56fd\u306b\u304a\u3051\u308b\u30ec\u30b8\u30a7\u30f3\u30c9\u554f\u984c\u306e\u73fe\u72b6"}]}, "item_type_id": "9", "owner": "1", "path": ["659/853/854/903"], "permalink_uri": "https://doi.org/10.18999/ecos.53.4.63", "pubdate": {"attribute_name": "\u516c\u958b\u65e5", "attribute_name_i18n": "\u516c\u958b\u65e5", "attribute_value": "2008-12-17"}, "publish_date": "2008-12-17", "publish_status": "0", "recid": "9008", "relation": {}, "relation_version_is_last": true, "title": ["\u308f\u304c\u56fd\u306b\u304a\u3051\u308b\u30ec\u30b8\u30a7\u30f3\u30c9\u554f\u984c\u306e\u73fe\u72b6"], "weko_shared_id": 3}