{"created":"2023-06-20T13:43:39.073964+00:00","id":1436,"links":{},"metadata":{"_buckets":{"deposit":"b9f9516c-6bc4-4a95-8fc2-c6b4d05203cb"},"_deposit":{"created_by":2,"id":"1436","owners":[2],"pid":{"revision_id":0,"type":"depid","value":"1436"},"status":"published"},"_oai":{"id":"oai:fut.repo.nii.ac.jp:00001436","sets":["1"]},"author_link":["14205","14204"],"item_10002_biblio_info_7":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2010-06-30","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"40","bibliographicPageEnd":"491","bibliographicPageStart":"481","bibliographic_titles":[{"bibliographic_title":"福井工業大学研究紀要"}]}]},"item_10002_description_5":{"attribute_name":"抄録","attribute_value_mlt":[{"subitem_description":"This Paper examines the attributes of conservatism in accounting. Despite the unquestionable of conservatism, disagreement remains about what lead accounting conservatism. Also, Considerable controversy remains whether accounting conservatism yields any real economic benefit to firm. We argue that conservatism mitigates conflicts of interest over dividend policy between shareholders and bondholders.","subitem_description_type":"Abstract"}]},"item_10002_identifier_registration":{"attribute_name":"ID登録","attribute_value_mlt":[{"subitem_identifier_reg_text":"10.57375/00001430","subitem_identifier_reg_type":"JaLC"}]},"item_10002_publisher_8":{"attribute_name":"出版者","attribute_value_mlt":[{"subitem_publisher":"福井工業大学"}]},"item_10002_relation_11":{"attribute_name":"書誌レコードID","attribute_value_mlt":[{"subitem_relation_type_id":{"subitem_relation_type_id_text":"TF00009889","subitem_relation_type_select":"NCID"}}]},"item_10002_version_type_20":{"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":"眞鍋, 和弘"}],"nameIdentifiers":[{"nameIdentifier":"14204","nameIdentifierScheme":"WEKO"}]},{"creatorNames":[{"creatorName":"Manabe, Kazuhiro","creatorNameLang":"en"}],"nameIdentifiers":[{"nameIdentifier":"14205","nameIdentifierScheme":"WEKO"}]}]},"item_files":{"attribute_name":"ファイル情報","attribute_type":"file","attribute_value_mlt":[{"accessrole":"open_date","date":[{"dateType":"Available","dateValue":"2023-04-12"}],"displaytype":"detail","filename":"kiyou4060.pdf","filesize":[{"value":"6.6 MB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"kiyou4060.pdf","url":"https://fut.repo.nii.ac.jp/record/1436/files/kiyou4060.pdf"},"version_id":"dc9e0e59-673f-418c-af8f-dade1dd8a681"}]},"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":"経営財務における会計保守主義の機能","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"経営財務における会計保守主義の機能"},{"subitem_title":"The Role of Accounting Conservatism in Corporate Finance","subitem_title_language":"en"}]},"item_type_id":"10002","owner":"2","path":["1"],"pubdate":{"attribute_name":"公開日","attribute_value":"2010-07-29"},"publish_date":"2010-07-29","publish_status":"0","recid":"1436","relation_version_is_last":true,"title":["経営財務における会計保守主義の機能"],"weko_creator_id":"2","weko_shared_id":-1},"updated":"2023-06-20T14:13:48.803862+00:00"}