{"created":"2023-06-20T16:41:39.836502+00:00","id":12195,"links":{},"metadata":{"_buckets":{"deposit":"3f01e2a4-43fa-4b13-954c-9799cb855572"},"_deposit":{"created_by":3,"id":"12195","owners":[3],"pid":{"revision_id":0,"type":"depid","value":"12195"},"status":"published"},"_oai":{"id":"oai:kindai.repo.nii.ac.jp:00012195","sets":["14:923:1081:1095","21:3039:3638:3665"]},"author_link":["23015"],"item_2_biblio_info_21":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2013-09-01","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"1","bibliographicPageEnd":"131","bibliographicPageStart":"107","bibliographicVolumeNumber":"60","bibliographic_titles":[{"bibliographic_title":"商経学叢"},{"bibliographic_title":"Shokei-gakuso: Journal of Business Studies","bibliographic_titleLang":"en"}]}]},"item_2_description_33":{"attribute_name":"抄録","attribute_value_mlt":[{"subitem_description":"[要旨] 日本の証券市場に上場している企業は, 決算短信で次期の売上高や利益についての業績予想を発表する。 本研究の目的は, 売上高予想から利益予想を引くことでコスト予想を取り出し, コスト予想と売上高予想との関係を利益計画や予算の観点から分析することにある。 分析では, 予想誤差率の平均値に注目するのではなく, 管理会計領域で用いられるコスト分析技術を取り入れ, コストを売上高の関数として捉える。 分析の結果, 売上高の増大予想の下でのコスト増加率は過小に予想される一方, 売上高の減少予想の下でのコスト減少率は過大に予想されることが発見された。 これは, コストが過小に予想されることを意味し, 利益予想の楽観性の原因となる。\n[Abstract]The Stock Exchange in Japan requires Japanese firms listed on the exchange to report forecasts of sales and earnings in their annual press releases. Information regarding the forecasted costs is available by subtracting forecasted earnings from forecasted sales. On the basis of the recent cost behavior research method, the forecasted rate of change in costs can be compared with the actual rate of change in costs. The major findings of this paper are that managers underestimate an increase rate of change in costs when sales are expected to increase and they overestimate a decrease rate of change in costs when sales are expected to decrease. These findings suggest that costs tend to be underestimated, resulting in the optimism in management forecasts.","subitem_description_type":"Abstract"}]},"item_2_description_36":{"attribute_name":"内容記述","attribute_value_mlt":[{"subitem_description":"[注記]本稿は, 安酸(2012a)の元となった原稿である。紙幅の関係から安酸(2012a)では省略せざるをえなかった部分を, 本稿では省略していない。また, 分析対象となるデータの期間を本稿では拡張している点が安酸(2012a)とは異なる。","subitem_description_type":"Other"}]},"item_2_description_41":{"attribute_name":"フォーマット","attribute_value_mlt":[{"subitem_description":"application/pdf","subitem_description_type":"Other"}]},"item_2_publisher_14":{"attribute_name":"出版者 名前","attribute_value_mlt":[{"subitem_publisher":"近畿大学商経学会"}]},"item_2_source_id_22":{"attribute_name":"ISSN","attribute_value_mlt":[{"subitem_source_identifier":"04502825","subitem_source_identifier_type":"ISSN"}]},"item_2_text_7":{"attribute_name":"著者(英)","attribute_value_mlt":[{"subitem_text_language":"en","subitem_text_value":"Yasukata, Kenji"}]},"item_2_text_8":{"attribute_name":"著者 所属","attribute_value_mlt":[{"subitem_text_value":"近畿大学経営学部; 教授"}]},"item_2_text_9":{"attribute_name":"著者所属(翻訳)","attribute_value_mlt":[{"subitem_text_value":"Kinki University"}]},"item_2_version_type_12":{"attribute_name":"版","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":"安酸, 建二"},{"creatorName":"ヤスカタ, ケンジ","creatorNameLang":"ja-Kana"}],"nameIdentifiers":[{}]}]},"item_files":{"attribute_name":"ファイル情報","attribute_type":"file","attribute_value_mlt":[{"accessrole":"open_date","date":[{"dateType":"Available","dateValue":"2016-02-19"}],"displaytype":"detail","filename":"AN10437975-20130930-0107.pdf","filesize":[{"value":"4.0 MB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"AN10437975-20130930-0107.pdf","url":"https://kindai.repo.nii.ac.jp/record/12195/files/AN10437975-20130930-0107.pdf"},"version_id":"bac5982b-0ff4-4b2d-8009-a537b90abbdd"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"経営者業績予想","subitem_subject_scheme":"Other"},{"subitem_subject":"コストの下方硬直性","subitem_subject_scheme":"Other"},{"subitem_subject":"業績予想誤差","subitem_subject_scheme":"Other"},{"subitem_subject":"コスト増減率","subitem_subject_scheme":"Other"},{"subitem_subject":"予算","subitem_subject_scheme":"Other"},{"subitem_subject":"Management Forecasts","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"Cost Stickiness","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"Forecasts Error","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"Rate of Change in Costs","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"Budgets","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":"〈論文〉経営者業績予想におけるコストの過小予想に関する実証研究―管理会計からのアプローチ―","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"〈論文〉経営者業績予想におけるコストの過小予想に関する実証研究―管理会計からのアプローチ―"},{"subitem_title":"〈Articles〉 Underestimation of Costs in Management Forecasts: Management Accounting Perspective","subitem_title_language":"en"}]},"item_type_id":"2","owner":"3","path":["1095","3665"],"pubdate":{"attribute_name":"公開日","attribute_value":"2014-02-12"},"publish_date":"2014-02-12","publish_status":"0","recid":"12195","relation_version_is_last":true,"title":["〈論文〉経営者業績予想におけるコストの過小予想に関する実証研究―管理会計からのアプローチ―"],"weko_creator_id":"3","weko_shared_id":3},"updated":"2023-06-20T20:15:30.399782+00:00"}