{"created":"2023-05-15T10:11:44.841740+00:00","id":1336,"links":{},"metadata":{"_buckets":{"deposit":"8b16942b-b3e4-4ee2-9e1b-ac438e846d59"},"_deposit":{"created_by":1,"id":"1336","owners":[1],"pid":{"revision_id":0,"type":"depid","value":"1336"},"status":"published"},"_oai":{"id":"oai:meio-u.repo.nii.ac.jp:00001336","sets":["61:120"]},"author_link":["2921"],"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":"Value relevance of financial information based on IFRS : Empirical evaluation in Taiwanese companies"}]},"item_8_biblio_info_22":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueNumber":"25","bibliographicPageEnd":"76","bibliographicPageStart":"69","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に基づく財務情報の価値関連性を，Peng and Chenによる実証研究の成果に基づいて考察した。分析の結果，IFRSに基づく財務情報はTGAAPのそれに対して価値関連性において有意ではなかった。また，IFRSによるOCIの構成項目ごとの分析では，為替換算調整勘定に増分情報内容があることが判明した。","subitem_description_type":"Other"},{"subitem_description":"In this paper, the value relevance of financial information based on IFRS in Taiwan, it was discussed on the basis of the results of empirical research by Peng and Chen. The results of the analysis, financial reporting based on IFRS was not dominant in the value relevance to that of the TGAAP. In addition, in the analysis of each configuration item of OCI that due to IFRS, it was found that in foreign currency translation adjustments there are incremental information content.","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_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":"2921","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":"No25p69.pdf","filesize":[{"value":"2.4 MB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"No25p69.pdf","url":"https://meio-u.repo.nii.ac.jp/record/1336/files/No25p69.pdf"},"version_id":"17440afd-97f9-424c-88cd-eca5dbb6bb02"}]},"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":"価値関連性","subitem_subject_scheme":"Other"},{"subitem_subject":"Taiwan","subitem_subject_scheme":"Other"},{"subitem_subject":"IFRS","subitem_subject_scheme":"Other"},{"subitem_subject":"value relevance","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":"IFRS適用による財務情報の価値関連性 : 台湾企業における実証的評価","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"IFRS適用による財務情報の価値関連性 : 台湾企業における実証的評価"}]},"item_type_id":"8","owner":"1","path":["120"],"pubdate":{"attribute_name":"公開日","attribute_value":"2016-09-15"},"publish_date":"2016-09-15","publish_status":"0","recid":"1336","relation_version_is_last":true,"title":["IFRS適用による財務情報の価値関連性 : 台湾企業における実証的評価"],"weko_creator_id":"1","weko_shared_id":1},"updated":"2023-05-15T10:27:52.183705+00:00"}