{"created":"2023-05-15T10:11:44.786840+00:00","id":1335,"links":{},"metadata":{"_buckets":{"deposit":"4afe6e0f-3a7f-41e0-90e2-d680657d9f8b"},"_deposit":{"created_by":1,"id":"1335","owners":[1],"pid":{"revision_id":0,"type":"depid","value":"1335"},"status":"published"},"_oai":{"id":"oai:meio-u.repo.nii.ac.jp:00001335","sets":["61:120"]},"author_link":["2920"],"item_8_alternative_title_1":{"attribute_name":"その他（別言語等）のタイトル","attribute_value_mlt":[{"subitem_alternative_title":"The Convergence with IFRS and the quality of financial reporting in Taiwan"}]},"item_8_biblio_info_22":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueNumber":"25","bibliographicPageEnd":"67","bibliographicPageStart":"63","bibliographic_titles":[{}]}]},"item_8_description_8":{"attribute_name":"内容記述","attribute_value_mlt":[{"subitem_description":"本稿では，台湾におけるIFRSとのコンバージェンスのプロセスにおける財務報告の質に対するインパクトを，Lin et al. による実証研究の成果に基づき考察した。分析の結果，価値関連性分析においては，IFRSアドプションの準備時期における株式リターンに対する報告利益の説明能力が増加し，利益調整分析においても，IFRSアドプション計画に基づく基準修正が，利益操作を著しく抑制したことが判明した。したがって，Lin et al. は，IFRSアドプションへの修正により財務報告の質が改善されたと結論付けた。","subitem_description_type":"Other"},{"subitem_description":"This paper attempts to clarify the impact on the quality of financial reporting in the process of convergence with IFRS in Taiwan. It was discussed based on the results of Lin et al. by empirical research. The results of the analysis, in the value relevance analysis, explanatory power of reported earnings for the market return in the preparation time of IFRS adoption had increased. Also in the analysis of earnings management, the reference modification based on the IFRS adoption plan, was significantly inhibited profit operation. Therefore, Lin et al. concluded that the quality of financial reporting has been improved by modifications to the IFRS adoption.","subitem_description_type":"Other"}]},"item_8_description_9":{"attribute_name":"フォーマット","attribute_value_mlt":[{"subitem_description":"application/pdf","subitem_description_type":"Other"}]},"item_8_publisher_10":{"attribute_name":"公開者・出版者","attribute_value_mlt":[{"subitem_publisher":"名桜大学総合研究所"}]},"item_8_rights_12":{"attribute_name":"権利","attribute_value_mlt":[{"subitem_rights":"名桜大学総合研究所"}]},"item_8_source_id_6":{"attribute_name":"ISSN","attribute_value_mlt":[{"subitem_source_identifier":"1881-5243","subitem_source_identifier_type":"ISSN"}]},"item_8_text_15":{"attribute_name":"タイプ","attribute_value_mlt":[{"subitem_text_value":"紀要論文"}]},"item_8_text_16":{"attribute_name":"NIIタイプ","attribute_value_mlt":[{"subitem_text_value":"Departmental Bulletin Paper"}]},"item_8_text_17":{"attribute_name":"DCMI","attribute_value_mlt":[{"subitem_text_value":"text"}]},"item_8_text_18":{"attribute_name":"収録種別","attribute_value_mlt":[{"subitem_text_value":"紀要論文"}]},"item_8_text_19":{"attribute_name":"収録種別","attribute_value_mlt":[{"subitem_text_value":"02"}]},"item_8_text_20":{"attribute_name":"収録雑誌名","attribute_value_mlt":[{"subitem_text_value":"名桜大学総合研究"}]},"item_8_text_21":{"attribute_name":"NII書誌ID","attribute_value_mlt":[{"subitem_text_value":"AA11740208"}]},"item_8_text_25":{"attribute_name":"著者所属","attribute_value_mlt":[{"subitem_text_value":"名桜大学国際学群"}]},"item_8_text_26":{"attribute_name":"学位授与年月日","attribute_value_mlt":[{"subitem_text_value":"2016-03"}]},"item_8_text_4":{"attribute_name":"別言語の著者","attribute_value_mlt":[{"subitem_text_value":"Nakaoji, Yoko"}]},"item_8_text_5":{"attribute_name":"作成日","attribute_value_mlt":[{"subitem_text_value":"2016-03"}]},"item_8_version_type_24":{"attribute_name":"著者版フラグ","attribute_value_mlt":[{"subitem_version_resource":"http://purl.org/coar/version/c_970fb48d4fbd8a85","subitem_version_type":"VoR"}]},"item_creator":{"attribute_name":"著者","attribute_type":"creator","attribute_value_mlt":[{"creatorNames":[{"creatorName":"仲尾次, 洋子"},{"creatorName":"なかおじ, ようこ","creatorNameLang":"ja-Kana"}],"nameIdentifiers":[{"nameIdentifier":"2920","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":"2020-12-03"}],"displaytype":"detail","filename":"No25p63.pdf","filesize":[{"value":"1.4 MB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"No25p63.pdf","url":"https://meio-u.repo.nii.ac.jp/record/1335/files/No25p63.pdf"},"version_id":"b7872c97-e89f-4b8b-92e0-867151b282d0"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"台湾","subitem_subject_scheme":"Other"},{"subitem_subject":"IFRS","subitem_subject_scheme":"Other"},{"subitem_subject":"財務報告の質","subitem_subject_scheme":"Other"},{"subitem_subject":"価値関連性","subitem_subject_scheme":"Other"},{"subitem_subject":"利益調整","subitem_subject_scheme":"Other"},{"subitem_subject":"Taiwan","subitem_subject_scheme":"Other"},{"subitem_subject":"IFRS","subitem_subject_scheme":"Other"},{"subitem_subject":"The quality of financial reporting","subitem_subject_scheme":"Other"},{"subitem_subject":"The value relevance","subitem_subject_scheme":"Other"},{"subitem_subject":"Earnings Management","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":"台湾におけるIFRSとのコンバージェンスと財務報告の質","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"台湾におけるIFRSとのコンバージェンスと財務報告の質"}]},"item_type_id":"8","owner":"1","path":["120"],"pubdate":{"attribute_name":"公開日","attribute_value":"2016-09-14"},"publish_date":"2016-09-14","publish_status":"0","recid":"1335","relation_version_is_last":true,"title":["台湾におけるIFRSとのコンバージェンスと財務報告の質"],"weko_creator_id":"1","weko_shared_id":1},"updated":"2023-05-15T10:27:51.126708+00:00"}