{"created":"2023-05-15T12:23:15.127363+00:00","id":14840,"links":{},"metadata":{"_buckets":{"deposit":"c3a3268f-022a-4e50-8661-633669ea9a85"},"_deposit":{"created_by":1,"id":"14840","owners":[1],"pid":{"revision_id":0,"type":"depid","value":"14840"},"status":"published"},"_oai":{"id":"oai:kansai-u.repo.nii.ac.jp:00014840","sets":["528:1287:1304:1965"]},"author_link":["37163","37164"],"item_10_alternative_title_20":{"attribute_name":"その他のタイトル","attribute_value_mlt":[{"subitem_alternative_title":"Model Specification Problems in Value Relevance Studies"}]},"item_10_biblio_info_7":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2003-06-25","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"2","bibliographicPageEnd":"266","bibliographicPageStart":"233","bibliographicVolumeNumber":"48","bibliographic_titles":[{"bibliographic_title":"關西大學商學論集"}]}]},"item_10_description_4":{"attribute_name":"概要","attribute_value_mlt":[{"subitem_description":"本論文は， 会計学における価値関連研究 (value relevance studies) に関する理論と証拠をサーベイしている。価値関連研究においては，株価モデルとリターンモデルと呼ばれる二つの回帰モデルが最も頻繁に使われている。これらのモデルの理論的根拠は，共にOhlson/RIVモデルという同一の企業評価モデルに求められるのだが，この2つの回帰モデルを用いて得られる結果はしばしば異なっている。その理由として，株価モデルに関する問題としては「規模効果 (scale effects) 」，リターンモデルに関する問題としては，「会計認識ラグ (accounting recognition lag) 」と「一時利益 (transitory earnings) 」が指摘されている。そしてこれらの問題を緩和するための幾つかの手法が研究者によって提案されてはいるものの，それらは何れも問題の完全なる解決にはなっていない。このような状況においては，両方のモデルを用いてその結果の感度を調べることが適切であろうと思われる。","subitem_description_type":"Other"}]},"item_10_full_name_3":{"attribute_name":"著者別名","attribute_value_mlt":[{"nameIdentifiers":[{"nameIdentifier":"37164","nameIdentifierScheme":"WEKO"}],"names":[{"name":"Ota, Koji"}]}]},"item_10_publisher_34":{"attribute_name":"出版者","attribute_value_mlt":[{"subitem_publisher":"關西大學商學會"}]},"item_10_relation_43":{"attribute_name":"シリーズ","attribute_value_mlt":[{"subitem_relation_name":[{"subitem_relation_name_text":"JEL classification: M41"}]}]},"item_10_source_id_10":{"attribute_name":"書誌レコードID","attribute_value_mlt":[{"subitem_source_identifier":"AN00047023","subitem_source_identifier_type":"NCID"}]},"item_10_source_id_8":{"attribute_name":"ISSN","attribute_value_mlt":[{"subitem_source_identifier":"04513401","subitem_source_identifier_type":"ISSN"}]},"item_10_version_type_17":{"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":"太田, 浩司"}],"nameIdentifiers":[{"nameIdentifier":"37163","nameIdentifierScheme":"WEKO"},{"nameIdentifier":"70366839","nameIdentifierScheme":"e-Rad","nameIdentifierURI":"https://nrid.nii.ac.jp/ja/nrid/1000070366839"},{"nameIdentifier":"0000-0003-4484-3977","nameIdentifierScheme":"ORCID iD","nameIdentifierURI":"https://orcid.org/0000-0003-4484-3977"}]}]},"item_files":{"attribute_name":"ファイル情報","attribute_type":"file","attribute_value_mlt":[{"accessrole":"open_date","date":[{"dateType":"Available","dateValue":"2020-02-04"}],"displaytype":"detail","filename":"KU-1100-20030625-05.pdf","filesize":[{"value":"2.0 MB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"KU-1100-20030625-05.pdf","url":"https://kansai-u.repo.nii.ac.jp/record/14840/files/KU-1100-20030625-05.pdf"},"version_id":"b9506a57-898a-4aed-ba32-003210c5f647"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"価値関連性","subitem_subject_scheme":"Other"},{"subitem_subject":"株価モデルとリターンモデル","subitem_subject_scheme":"Other"},{"subitem_subject":"規模効果","subitem_subject_scheme":"Other"},{"subitem_subject":"会計認識ラグ","subitem_subject_scheme":"Other"},{"subitem_subject":"一時利益","subitem_subject_scheme":"Other"},{"subitem_subject":"関西大学","subitem_subject_scheme":"Other"},{"subitem_subject":"Kansai University","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":"価値関連研究におけるモデル特定化問題","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"価値関連研究におけるモデル特定化問題"}]},"item_type_id":"10","owner":"1","path":["1965"],"pubdate":{"attribute_name":"公開日","attribute_value":"2020-02-04"},"publish_date":"2020-02-04","publish_status":"0","recid":"14840","relation_version_is_last":true,"title":["価値関連研究におけるモデル特定化問題"],"weko_creator_id":"1","weko_shared_id":1},"updated":"2023-05-17T02:51:22.647002+00:00"}