{"created":"2025-03-01T11:09:56.260257+00:00","id":2027208,"links":{},"metadata":{"_buckets":{"deposit":"bbc925f2-d83b-46c4-9200-648a8b755206"},"_deposit":{"created_by":41,"id":"2027208","owner":"41","owners":[41],"pid":{"revision_id":0,"type":"depid","value":"2027208"},"status":"published"},"_oai":{"id":"oai:hiroshima.repo.nii.ac.jp:02027208","sets":["1727147343679:1730443970747:1730443974820"]},"author_link":[],"item_1617186331708":{"attribute_name":"Title","attribute_value_mlt":[{"subitem_title":"事業構造改善損失の計上頻度と認識行為","subitem_title_language":"ja"},{"subitem_title":"A Managerial Incentive to Recognize and Disclose Quarterly Restructuring Efforts: Emphasis on Matching Principle or Income Smoothing?","subitem_title_language":"en"}]},"item_1617186419668":{"attribute_name":"Creator","attribute_type":"creator","attribute_value_mlt":[{"creatorNames":[{"creatorName":"来栖, 正利","creatorNameLang":"ja"},{"creatorName":"Kurusu, Masatoshi","creatorNameLang":"en"}],"familyNames":[{"familyName":"来栖","familyNameLang":"ja"},{"familyName":"Kurusu","familyNameLang":"en"}],"givenNames":[{"givenName":"正利","givenNameLang":"ja"},{"givenName":"Masatoshi","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) 2018 by Author"}]},"item_1617186609386":{"attribute_name":"Subject","attribute_value_mlt":[{"subitem_subject":"悉皆(しっかい)調査","subitem_subject_scheme":"Other"},{"subitem_subject":"経営者の意思決定思考","subitem_subject_scheme":"Other"},{"subitem_subject":"発生費用の期間配分","subitem_subject_scheme":"Other"},{"subitem_subject":"評価替え","subitem_subject_scheme":"Other"},{"subitem_subject":"事業構造改善損失の計上頻度","subitem_subject_scheme":"Other"},{"subitem_subject":"330","subitem_subject_scheme":"NDC"}]},"item_1617186626617":{"attribute_name":"Description","attribute_value_mlt":[{"subitem_description":"支出をともなわない振替費用の一つである事業構造改善損失の計上状況に着目し，経営者の意思決定思考の記述を本稿は試み，次の発見事項を得た。期末決算日に近づくにつれて，経営者の恣意性の介入度が増加する。これにともなって，（A）事業構造改善損失の計上頻度が漸次的に増える。加えて，（B） 既に計上した事業構造改善損失の評価替え（増額修正）の頻度が漸次的に増える。これらは「妥当」な会計処理手続きの実践を許容するという実務慣習に根差した経営者の意思決定思考の具現であることを示唆する。","subitem_description_language":"ja"},{"subitem_description":"本稿は日本学術振興会・科学研究費補助金（基盤研究（C）［No.24530591］）に基づく研究成果の一部である。他方、本稿は日本会計研究学会第66回関西部会（於兵庫県立大学・神戸商科キャンパス）において自由論題[ 来栖（2017）] の内容[ 来栖（2016）] のうち、前半部分を独立させ抜本的に加筆修正を施したものである。","subitem_description_type":"Other"}]},"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":"10.15027/45615","subitem_identifier_reg_type":"JaLC"}]},"item_1617186920753":{"attribute_name":"Source 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