{"created":"2025-03-01T10:56:43.624117+00:00","id":2027123,"links":{},"metadata":{"_buckets":{"deposit":"3cc89dd8-5706-4a13-9fb7-9fbc6b13c3c0"},"_deposit":{"created_by":41,"id":"2027123","owner":"41","owners":[41],"pid":{"revision_id":0,"type":"depid","value":"2027123"},"status":"published"},"_oai":{"id":"oai:hiroshima.repo.nii.ac.jp:02027123","sets":["1727147343679:1730443970747:1730443979455"]},"author_link":[],"item_1617186331708":{"attribute_name":"Title","attribute_value_mlt":[{"subitem_title":"貸倒引当金の設定主体と設定客体そして設定対象の会計的特性 <論文>","subitem_title_language":"ja"},{"subitem_title":"Accounting Characteristics of the Setter of, the Entity and the Item Subject to the Allowance for Doubtful Accounts <Paper>","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_1617186499011":{"attribute_name":"Rights","attribute_value_mlt":[{"subitem_rights":"Copyright (c) 2012 by Author"}]},"item_1617186609386":{"attribute_name":"Subject","attribute_value_mlt":[{"subitem_subject":"信用リスク","subitem_subject_scheme":"Other"},{"subitem_subject":"リスクテイク","subitem_subject_scheme":"Other"},{"subitem_subject":"リスクマネジメント","subitem_subject_scheme":"Other"},{"subitem_subject":"営業投資","subitem_subject_scheme":"Other"},{"subitem_subject":"金融投資","subitem_subject_scheme":"Other"},{"subitem_subject":"正常営業循環過程","subitem_subject_scheme":"Other"},{"subitem_subject":"貸付金","subitem_subject_scheme":"Other"},{"subitem_subject":"住宅ローン","subitem_subject_scheme":"Other"},{"subitem_subject":"売掛金","subitem_subject_scheme":"Other"},{"subitem_subject":"330","subitem_subject_scheme":"NDC"}]},"item_1617186626617":{"attribute_name":"Description","attribute_value_mlt":[{"subitem_description":"貸付金などの債権に対して設定される貸倒引当金については,その実務的かつ理論的な重要性にもかかわらず,学術的に検討されることは稀であった。本稿では,そのような貸倒引当金を理論的かつ制度的な側面に着目することによって,おもに信用リスクに対するリスクマネジメントの観点から,正常営業循環過程における営業投資と金融投資の相違,そして貸倒引当金の個別具体的な設定対象の一部を考察する。そこにおける結論のひとつは,合理的かつ客観的な貸倒引当金の設定は時価評価と同様または類似の効果をもたらすということである。","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"}]},"item_1617186702042":{"attribute_name":"Language","attribute_value_mlt":[{"subitem_language":"jpn"}]},"item_1617186819068":{"attribute_name":"identifier_registration","attribute_value_mlt":[{"subitem_identifier_reg_text":"10.15027/34881","subitem_identifier_reg_type":"JaLC"}]},"item_1617186920753":{"attribute_name":"Source 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<論文>","item_type_id":"40003","owner":"41","path":["1730443979455"],"pubdate":{"attribute_name":"PubDate","attribute_value":"2023-03-18"},"publish_date":"2023-03-18","publish_status":"0","recid":"2027123","relation_version_is_last":true,"title":["貸倒引当金の設定主体と設定客体そして設定対象の会計的特性 <論文>"],"weko_creator_id":"41","weko_shared_id":-1},"updated":"2025-03-01T10:57:03.846911+00:00"}