{"created":"2025-03-01T10:07:51.471286+00:00","id":2026781,"links":{},"metadata":{"_buckets":{"deposit":"cd099590-3ab4-42c2-a3fa-eeaae4724d00"},"_deposit":{"created_by":41,"id":"2026781","owner":"41","owners":[41],"pid":{"revision_id":0,"type":"depid","value":"2026781"},"status":"published"},"_oai":{"id":"oai:hiroshima.repo.nii.ac.jp:02026781","sets":["1727147343679:1730443970747:1730443987249"]},"author_link":[],"item_1617186331708":{"attribute_name":"Title","attribute_value_mlt":[{"subitem_title":"バイアスとメッセージ : 会計情報における恣意性と有用性 <論説>","subitem_title_language":"ja"},{"subitem_title":"Managerial Opportunism and Distorted Accounting Information <Article>","subitem_title_language":"en"}]},"item_1617186419668":{"attribute_name":"Creator","attribute_type":"creator","attribute_value_mlt":[{"creatorNames":[{"creatorName":"星野, 一郎","creatorNameLang":"ja"},{"creatorName":"Hoshino, Ichiro","creatorNameLang":"en"}],"familyNames":[{"familyName":"星野","familyNameLang":"ja"},{"familyName":"Hoshino","familyNameLang":"en"}],"givenNames":[{"givenName":"一郎","givenNameLang":"ja"},{"givenName":"Ichiro","givenNameLang":"en"}]}]},"item_1617186476635":{"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_1617186609386":{"attribute_name":"Subject","attribute_value_mlt":[{"subitem_subject":"恣意性","subitem_subject_scheme":"Other"},{"subitem_subject":"有用性","subitem_subject_scheme":"Other"},{"subitem_subject":"統一会計制度","subitem_subject_scheme":"Other"},{"subitem_subject":"事実描写","subitem_subject_scheme":"Other"},{"subitem_subject":"比較可能性","subitem_subject_scheme":"Other"},{"subitem_subject":"多様性","subitem_subject_scheme":"Other"},{"subitem_subject":"経営分析","subitem_subject_scheme":"Other"},{"subitem_subject":"会計分析","subitem_subject_scheme":"Other"},{"subitem_subject":"メッセージ","subitem_subject_scheme":"Other"},{"subitem_subject":"解釈能力","subitem_subject_scheme":"Other"},{"subitem_subject":"330","subitem_subject_scheme":"NDC"}]},"item_1617186626617":{"attribute_name":"Description","attribute_value_mlt":[{"subitem_description":"企業会計においては, 通常, 会計情報の比較可能性が重視される傾向がある。このために提唱される会計制度が統一会計制度や国際会計基準である。このような会計制度の充実によって, たしかにその比較可能性は向上するが, 一方, 会計情報の事実描写性を毀損する可能性がある。さらに, より積極的に, 企業経営者のメッセージが会計情報利用者に伝達されるという効果が減損されることも懸念される。このような観点から, 会計基準の多様性が制度的に容認できる。本稿では, こうした観点から, 従来, 会計情報にバイアスをもたらすものとして排斥された会計基準多様性を弁護している。","subitem_description_language":"ja"}]},"item_1617186643794":{"attribute_name":"Publisher","attribute_value_mlt":[{"subitem_publisher":"広島大学マネジメント学会"},{"subitem_publisher":"国立情報学研究所"}]},"item_1617186702042":{"attribute_name":"Language","attribute_value_mlt":[{"subitem_language":"jpn"}]},"item_1617186819068":{"attribute_name":"identifier_registration","attribute_value_mlt":[{"subitem_identifier_reg_text":"10.15027/16042","subitem_identifier_reg_type":"JaLC"}]},"item_1617186920753":{"attribute_name":"Source Identifier","attribute_value_mlt":[{"subitem_source_identifier":"1346-4086","subitem_source_identifier_type":"ISSN"},{"subitem_source_identifier":"AA11658355","subitem_source_identifier_type":"NCID"}]},"item_1617187024783":{"attribute_name":"開始ページ","attribute_value_mlt":[{"subitem_start_page":"9"}]},"item_1617187056579":{"attribute_name":"bibliographic_information","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2002-03-20","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"2","bibliographicPageEnd":"18","bibliographicPageStart":"9","bibliographic_titles":[{"bibliographic_title":"広島大学マネジメント研究"},{"bibliographic_title":"Hiroshima University Management Review"}]}]},"item_1617258105262":{"attribute_name":"item_1617258105262","attribute_value_mlt":[{"resourcetype":"departmental bulletin paper","resourceuri":"http://purl.org/coar/resource_type/c_6501"}]},"item_1617265215918":{"attribute_name":"出版タイプ","attribute_value_mlt":[{"subitem_version_resource":"http://purl.org/coar/version/c_970fb48d4fbd8a85","subitem_version_type":"VoR"}]},"item_1617605131499":{"attribute_name":"File","attribute_type":"file","attribute_value_mlt":[{"accessrole":"open_access","date":[{"dateType":"Available","dateValue":"2023-03-18"}],"displaytype":"simple","filename":"KJ00000053539.pdf","filesize":[{"value":"1.0 MB"}],"mimetype":"application/pdf","url":{"objectType":"fulltext","url":"https://hiroshima.repo.nii.ac.jp/record/2026781/files/KJ00000053539.pdf"},"version_id":"36b0e2fd-dd70-49de-b680-50fe68d328ee"}]},"item_1732771732025":{"attribute_name":"旧ID","attribute_value":"16042"},"item_title":"バイアスとメッセージ : 会計情報における恣意性と有用性 <論説>","item_type_id":"40003","owner":"41","path":["1730443987249"],"pubdate":{"attribute_name":"PubDate","attribute_value":"2023-03-18"},"publish_date":"2023-03-18","publish_status":"0","recid":"2026781","relation_version_is_last":true,"title":["バイアスとメッセージ : 会計情報における恣意性と有用性 <論説>"],"weko_creator_id":"41","weko_shared_id":-1},"updated":"2025-03-01T10:08:05.350919+00:00"}