{"created":"2023-06-20T16:34:21.637073+00:00","id":3536,"links":{},"metadata":{"_buckets":{"deposit":"ae6b8dfe-9bfd-4826-803c-81340e4ecf87"},"_deposit":{"created_by":3,"id":"3536","owners":[3],"pid":{"revision_id":0,"type":"depid","value":"3536"},"status":"published"},"_oai":{"id":"oai:kindai.repo.nii.ac.jp:00003536","sets":["14:2667:2675:2679:2683","21:2669:2677:2681:2684"]},"author_link":["4213","4210","4212","4211","4209"],"item_8_alternative_title_3":{"attribute_name":"その他（別言語等）のタイトル","attribute_value_mlt":[{"subitem_alternative_title":"Empirical Study on the Practice of Applying Fair Value Accounting among listed Companies on the Stock Exchanges in East Asia"}]},"item_8_biblio_info_21":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2012-01-01","bibliographicIssueDateType":"Issued"},"bibliographicPageEnd":"4","bibliographicPageStart":"1","bibliographic_titles":[{"bibliographic_title":"科学研究費助成事業研究成果報告書 (2012. )"}]}]},"item_8_description_33":{"attribute_name":"抄録","attribute_value_mlt":[{"subitem_description":"研究成果の概要（和文）：  本研究は、日本、中国、韓国の会計制度を対象に，公正価値会計の意義を再評価し，公正価値会計の将来的な展開の可能性を実証的かつ理論的に検討した結果、日本のみならず、韓国、中国においても会計制度の２分化現状が起きており、上場大企業向けの会計基準と中小企業向けの会計基準を設定することにより、実務のニーズに合った会計制度の設計が行われており、業種別規模別のニーズにあった会計基準を策定することが本来の会計基準の在り方であると結論づけた。        研究成果の概要（英文）：As a result of this research to evaluate the significance of fair value accounting in Japan, China, and Korea, and demonstrate future development of the accounting theoretically and empirically, a dichotomy of accounting systems is observed in not only in Japan but also China, Korea, UK, and the US in terms of appropriateness of BIG-GAAP for SMEs, cost/benefit of adopting the standards, lack of management needs for the standards by attributes of the business. Therefore, it is reasonably insisted that local accounting setters shall reorganize accounting standards by industry and company size.","subitem_description_type":"Abstract"}]},"item_8_description_36":{"attribute_name":"内容記述","attribute_value_mlt":[{"subitem_description":"機関番号:34419;   研究種目：基盤研究(C);  研究期間：2010～2012;   課題番号：22530506;   研究分野：社会科学;   科研費の分科・細目：経営学、会計学;   桂, 眞一","subitem_description_type":"Other"}]},"item_8_description_37":{"attribute_name":"資源タイプ","attribute_value_mlt":[{"subitem_description":"Research Paper","subitem_description_type":"Other"}]},"item_8_description_41":{"attribute_name":"フォーマット","attribute_value_mlt":[{"subitem_description":"application/pdf","subitem_description_type":"Other"}]},"item_8_publisher_14":{"attribute_name":"出版者 名前","attribute_value_mlt":[{"subitem_publisher":"近畿大学"}]},"item_8_relation_11":{"attribute_name":"著者 外部リンク","attribute_value_mlt":[{"subitem_relation_name":[{"subitem_relation_name_text":"https://kaken.nii.ac.jp/d/r/60203600.ja.html"}]},{"subitem_relation_name":[{"subitem_relation_name_text":"&EMPTY&"}]},{"subitem_relation_name":[{"subitem_relation_name_text":"https://kaken.nii.ac.jp/d/r/40511184.ja.html"}]}]},"item_8_text_10":{"attribute_name":"著者 役割","attribute_value_mlt":[{"subitem_text_value":"研究代表者"},{"subitem_text_value":"連携研究者"},{"subitem_text_value":"連携研究者"},{"subitem_text_value":"研究協力者"},{"subitem_text_value":"研究協力者"}]},"item_8_text_7":{"attribute_name":"著者(英)","attribute_value_mlt":[{"subitem_text_language":"en","subitem_text_value":"URASAKI, NAOHIRO"},{"subitem_text_language":"en","subitem_text_value":"KATSURA, SHINICHI"},{"subitem_text_language":"en","subitem_text_value":"KAWAHARA, NAOKO"},{"subitem_text_language":"en","subitem_text_value":"YASUKATA, KENJI"},{"subitem_text_language":"en","subitem_text_value":"YAO, XIAOJIA"}]},"item_8_text_8":{"attribute_name":"著者 所属","attribute_value_mlt":[{"subitem_text_value":"近畿大学経営学部; 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