{"created":"2023-05-15T11:52:38.099933+00:00","id":892,"links":{},"metadata":{"_buckets":{"deposit":"0758e246-3fd7-4eb0-9efa-7426811cb915"},"_deposit":{"created_by":13,"id":"892","owners":[13],"pid":{"revision_id":0,"type":"depid","value":"892"},"status":"published"},"_oai":{"id":"oai:meikai.repo.nii.ac.jp:00000892","sets":["159:160:174"]},"author_link":["1833","1832"],"control_number":"892","item_10002_biblio_info_7":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2020-03-27","bibliographicIssueDateType":"Issued"},"bibliographicPageEnd":"45","bibliographicPageStart":"33","bibliographicVolumeNumber":"28","bibliographic_titles":[{"bibliographic_title":"明海大学不動産学部論集","bibliographic_titleLang":"ja"},{"bibliographic_title":"Meikai Studies in Real Estate Science","bibliographic_titleLang":"en"}]}]},"item_10002_description_5":{"attribute_name":"抄録","attribute_value_mlt":[{"subitem_description":"In the United States, due to economic conditions in the 1980s, no rules on account processing were established in the accounting standard for the reduction of the book values of certain assets, which was performed at the management’s convenience. Thus, the effect of the reduction on corporate finance had been apprehended.\nUnder such circumstances, asset-impairment accounting was institutionalized. In Japan, a standard for asset-impairment accounting was required in order to ensure the transparency of financial statements, to avoid discretionary valuation by the management, and to internationally harmonize accounting standards.\nPositive accounting research on impairment loss, including a study performed by Sharp and Walker (1975), has been performed for more than 40 years. The research was launched before the establishment of the Accounting Standard for Impairment of Fixed Assets in Japan. This study examined market responses, earnings management, and corporate governance, which were discussed in previous studies on asset-impairment accounting, and pointed out that asset-impairment accounting facilitated earnings management similarly to foreign countries. This study also pointed out that accounting information to be disclosed has become more important than ever before when effectively monitoring earnings management while the governance model for Japanese companies has been changing.","subitem_description_language":"en","subitem_description_type":"Abstract"}]},"item_10002_full_name_3":{"attribute_name":"著者（英）","attribute_value_mlt":[{"names":[{"name":"Furukawa, Suguru","nameLang":"en"}]},{"names":[{"name":"Yamamoto, Takashi","nameLang":"en"}]}]},"item_10002_publisher_8":{"attribute_name":"出版者","attribute_value_mlt":[{"subitem_publisher":"明海大学不動産学部","subitem_publisher_language":"ja"}]},"item_10002_source_id_9":{"attribute_name":"ISSN","attribute_value_mlt":[{"subitem_source_identifier":"13429302","subitem_source_identifier_type":"ISSN"}]},"item_10002_version_type_20":{"attribute_name":"著者版フラグ","attribute_value_mlt":[{"subitem_version_resource":"http://purl.org/coar/version/c_ab4af688f83e57aa","subitem_version_type":"AM"}]},"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":"古川, 傑","creatorNameLang":"ja"},{"creatorName":"フルカワ, スグル","creatorNameLang":"ja-Kana"}],"nameIdentifiers":[{"nameIdentifier":"1833","nameIdentifierScheme":"WEKO"}]},{"creatorNames":[{"creatorName":"山本, 卓","creatorNameLang":"ja"},{"creatorName":"ヤマモト, タカシ","creatorNameLang":"ja-Kana"}],"nameIdentifiers":[{"nameIdentifier":"1832","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":"2020-04-04"}],"displaytype":"preview","filename":"05 不動産学部論集No28_論文3.pdf","filesize":[{"value":"678.5 kB"}],"format":"application/pdf","licensetype":"license_11","mimetype":"application/pdf","url":{"label":"本文","objectType":"fulltext","url":"https://meikai.repo.nii.ac.jp/record/892/files/05 不動産学部論集No28_論文3.pdf"},"version_id":"118fc986-62f0-4a51-bdf8-8750d672992d"}]},"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":"減損会計基準をめぐる研究動向の展開とその課題","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"減損会計基準をめぐる研究動向の展開とその課題","subitem_title_language":"ja"},{"subitem_title":"Research Trends and Problems Associated with the Accounting Standard for Impairment of Fixed Assets","subitem_title_language":"en"}]},"item_type_id":"10002","owner":"13","path":["174"],"pubdate":{"attribute_name":"公開日","attribute_value":"2020-04-04"},"publish_date":"2020-04-04","publish_status":"0","recid":"892","relation_version_is_last":true,"title":["減損会計基準をめぐる研究動向の展開とその課題"],"weko_creator_id":"13","weko_shared_id":-1},"updated":"2025-05-10T06:31:02.029866+00:00"}