{"created":"2023-06-19T07:15:01.634703+00:00","id":1315,"links":{},"metadata":{"_buckets":{"deposit":"b7293283-1646-4bbc-9200-884d76e923a6"},"_deposit":{"created_by":12,"id":"1315","owners":[12],"pid":{"revision_id":0,"type":"depid","value":"1315"},"status":"published"},"_oai":{"id":"oai:tokoha-u.repo.nii.ac.jp:00001315","sets":["37:233"]},"author_link":["373"],"item_10002_biblio_info_7":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2014-02","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"1","bibliographicPageEnd":"66","bibliographicPageStart":"59","bibliographicVolumeNumber":"1","bibliographic_titles":[{"bibliographic_title":"常葉大学経営学部紀要"},{"bibliographic_title":"Bulletin of Faculty of Business Administration Tokoha University","bibliographic_titleLang":"en"}]}]},"item_10002_description_5":{"attribute_name":"抄録","attribute_value_mlt":[{"subitem_description":"アナリストは、財務情報の洗練された利用者として認識されている。アナリストは、資本市場で重要な役割を果たしている。アナリストの情報は、企業業績の重要な指標を表している。アナリストは、規制機関から財務情報の主要な利用者の１人とみなされている。アメリカの会計規制機関には、アナリストの必要性を満たす財務諸表の提供という刺激が存在する。キャッシュ・フロー予測に対する需要は、近年において増加し続けている。投資家および債権者は、キャッシュ・フロー予測に一層の注意を払っている。利益の質が低下する場合に、アナリストはキャッシュ・フロー予測を公表する傾向がある。財務報告とアナリストの関係は、決して単純ではない。本論文は、財務報告と財務情報の洗練された利用者との関係を検討する。\n","subitem_description_type":"Abstract"}]},"item_10002_identifier_registration":{"attribute_name":"ID登録","attribute_value_mlt":[{"subitem_identifier_reg_text":"10.18894/00001299","subitem_identifier_reg_type":"JaLC"}]},"item_10002_publisher_8":{"attribute_name":"出版者","attribute_value_mlt":[{"subitem_publisher":"常葉大学経営学部"}]},"item_10002_relation_12":{"attribute_name":"論文ID（NAID）","attribute_value_mlt":[{"subitem_relation_type_id":{"subitem_relation_type_id_text":"40020030869","subitem_relation_type_select":"NAID"}}]},"item_10002_source_id_9":{"attribute_name":"ISSN","attribute_value_mlt":[{"subitem_source_identifier":"2188-3718","subitem_source_identifier_type":"PISSN"}]},"item_creator":{"attribute_name":"著者","attribute_type":"creator","attribute_value_mlt":[{"creatorAffiliations":[{"affiliationNameIdentifiers":[{"affiliationNameIdentifierScheme":"ISNI","affiliationNameIdentifierURI":"http://www.isni.org/isni/"}],"affiliationNames":[{"affiliationNameLang":"ja"}]}],"creatorNames":[{"creatorName":"渡邊, 和矩","creatorNameLang":"ja"},{"creatorName":"ワタナベ, カズノリ","creatorNameLang":"ja-Kana"},{"creatorName":"WATANABE, Kazunori","creatorNameLang":"en"}],"familyNames":[{"familyName":"渡邊","familyNameLang":"ja"},{"familyName":"ワタナベ","familyNameLang":"ja-Kana"},{"familyName":"WATANABE","familyNameLang":"en"}],"givenNames":[{"givenName":"和矩","givenNameLang":"ja"},{"givenName":"カズノリ","givenNameLang":"ja-Kana"},{"givenName":"Kazunori","givenNameLang":"en"}],"nameIdentifiers":[{},{"nameIdentifierURI":"http://ci.nii.ac.jp/nrid/9000002569487"}]}]},"item_files":{"attribute_name":"ファイル情報","attribute_type":"file","attribute_value_mlt":[{"accessrole":"open_date","date":[{"dateType":"Available","dateValue":"2017-05-29"}],"displaytype":"detail","filename":"1-1渡邊和矩.pdf","filesize":[{"value":"440.7 kB"}],"format":"application/pdf","licensetype":"license_11","mimetype":"application/pdf","url":{"label":"PDF","url":"https://tokoha-u.repo.nii.ac.jp/record/1315/files/1-1渡邊和矩.pdf"},"version_id":"4f5712c9-c4c0-41d2-b92a-6b1eded6829c"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"洗練された利用者","subitem_subject_language":"ja","subitem_subject_scheme":"Other"},{"subitem_subject":"アナリスト","subitem_subject_language":"ja","subitem_subject_scheme":"Other"},{"subitem_subject":"アナリストの予測","subitem_subject_scheme":"Other"},{"subitem_subject":"sophisticated users","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"analysts","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"analysts' forecast","subitem_subject_language":"en","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":"財務報告と洗練された利用者","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"財務報告と洗練された利用者","subitem_title_language":"ja"},{"subitem_title":"Financial Reporting and Sophisticated Users","subitem_title_language":"en"}]},"item_type_id":"10002","owner":"12","path":["233"],"pubdate":{"attribute_name":"PubDate","attribute_value":"2017-05-29"},"publish_date":"2017-05-29","publish_status":"0","recid":"1315","relation_version_is_last":true,"title":["財務報告と洗練された利用者"],"weko_creator_id":"12","weko_shared_id":-1},"updated":"2023-09-29T03:52:05.979373+00:00"}