{"created":"2023-06-19T11:41:06.520842+00:00","id":1361,"links":{},"metadata":{"_buckets":{"deposit":"c0bad3ee-189d-487d-b77a-38bfe4d4f5da"},"_deposit":{"created_by":14,"id":"1361","owners":[14],"pid":{"revision_id":0,"type":"depid","value":"1361"},"status":"published"},"_oai":{"id":"oai:setsunan.repo.nii.ac.jp:00001361","sets":["1:3:234:222:223"]},"author_link":["2478","2477"],"item_10002_biblio_info_7":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2021-02","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"1・2","bibliographicPageEnd":"93","bibliographicPageStart":"55","bibliographicVolumeNumber":"28","bibliographic_titles":[{"bibliographic_title":"経営情報研究：摂南大学経営学部論集"}]}]},"item_10002_description_5":{"attribute_name":"抄録","attribute_value_mlt":[{"subitem_description":"「数的シグナルの観点」とは、市場と組織を資源配分の代替的メカニズムとみる「取引費用の経済学」のアイデアに沿って、資源配分の典型的な情報媒体（つまり、数的シグナル）である市場価格と対置して、会計システムから生み出される会計数値（とりわけ会計利益）は、市場価格を補完しあるいは代替する形で企業関連取引を調整する情報媒体として働くとみるわれわれなりの会計機能観をいう。本稿の目的は、この「数的シグナルの観点」の分析モデルの展開に向けて、「数的シグナルの観点」の分析的研究に適合した、望ましい特徴・属性をもつモデルを探ることである。そのため、本稿では、会計開示モデルのサーベイ論文である Verrecchia（2001）および Stocken（2012）の議論を借りて、財務会計分野における開示モデルのこれまでの成果を概観し整理する。会計情報内容のある種の裁量性を組み込みその具体性を維持した「ノイジーな合理的期待タイプのモデル」あるいは資本市場プロセスのある種の内生化を伴う「signal-jamming モデル」が、「数的シグナルの観点」にとって望ましいというのが、本稿で得た一つの結論である。","subitem_description_type":"Abstract"}]},"item_10002_source_id_9":{"attribute_name":"ISSN","attribute_value_mlt":[{"subitem_source_identifier":"1340-2617","subitem_source_identifier_type":"ISSN"}]},"item_10002_text_24":{"attribute_name":"記事種別","attribute_value_mlt":[{"subitem_text_value":"研究ノート"}]},"item_creator":{"attribute_name":"著者","attribute_type":"creator","attribute_value_mlt":[{"creatorNames":[{"creatorName":"高尾, 裕二"},{"creatorName":"タカオ, ヒロジ","creatorNameLang":"ja-Kana"}],"nameIdentifiers":[{}]},{"creatorNames":[{"creatorName":"TAKAO, Hiroji","creatorNameLang":"en"}],"nameIdentifiers":[{}]}]},"item_files":{"attribute_name":"ファイル情報","attribute_type":"file","attribute_value_mlt":[{"accessrole":"open_date","date":[{"dateType":"Available","dateValue":"2021-04-01"}],"displaytype":"detail","filename":"2020_28_1_2_005i_takao.pdf","filesize":[{"value":"2.1 MB"}],"format":"application/pdf","license_note":"Copyright（c）2021 by Setsunan University","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"「数的シグナルの観点」のモデル化に向けた会計開示モデルの論点整理","url":"https://setsunan.repo.nii.ac.jp/record/1361/files/2020_28_1_2_005i_takao.pdf"},"version_id":"b36e105f-abe0-4635-96b6-171e228694a0"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"会計開示モデル","subitem_subject_scheme":"Other"},{"subitem_subject":"数的シグナルの観点","subitem_subject_scheme":"Other"},{"subitem_subject":"ノイジーな合理的期待モデル","subitem_subject_scheme":"Other"},{"subitem_subject":"signal-jammingモデル","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":"「数的シグナルの観点」のモデル化に向けた会計開示モデルの論点整理","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"「数的シグナルの観点」のモデル化に向けた会計開示モデルの論点整理"},{"subitem_title":"A Note on Various Models of Disclosure in the Accounting Literature ―Toward an Analytical Framework of“Accounting Numbers as an Economic Signal”―","subitem_title_language":"en"}]},"item_type_id":"10002","owner":"14","path":["223"],"pubdate":{"attribute_name":"公開日","attribute_value":"2021-04-01"},"publish_date":"2021-04-01","publish_status":"0","recid":"1361","relation_version_is_last":true,"title":["「数的シグナルの観点」のモデル化に向けた会計開示モデルの論点整理"],"weko_creator_id":"14","weko_shared_id":-1},"updated":"2023-06-19T11:54:36.014958+00:00"}