{"created":"2023-06-19T11:40:39.461753+00:00","id":888,"links":{},"metadata":{"_buckets":{"deposit":"41c753f6-dbd9-409b-8cae-f807d220797a"},"_deposit":{"created_by":14,"id":"888","owners":[14],"pid":{"revision_id":0,"type":"depid","value":"888"},"status":"published"},"_oai":{"id":"oai:setsunan.repo.nii.ac.jp:00000888","sets":["1:3:234:124:125"]},"author_link":["1553","1552"],"item_10002_biblio_info_7":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2016-02","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"1、2","bibliographicPageEnd":"100","bibliographicPageStart":"75","bibliographicVolumeNumber":"23","bibliographic_titles":[{"bibliographic_title":"経営情報研究 : 摂南大学経営情報学部論集"},{"bibliographic_title":"Journal of Business Administration and Information","bibliographic_titleLang":"en"}]}]},"item_10002_description_5":{"attribute_name":"抄録","attribute_value_mlt":[{"subitem_description":"われわれの関心事は、会計情報が企業のリアルな意思決定（企業の生産・投資意思決定）に与える影響、さらにいえば会計情報のあり方が資源配分に与える実質的な影響の経路ないしプロセスを描き出すことにある。このような問題意識は、Kanodia（2007）およびKanodia and Sapra（2015）が提唱する会計情報の「リアルな影響の観点」に触発されたものであり、Kanodiaを中心とする一連の文献を含む最近の分析的研究においてしばしば企図されるテーマである。一方、実証研究に目を向けると、「リアルな影響の観点」を特に意識するとことなく、会計情報と企業のリアルな意思決定、とりわけ投資意思決定との関係に注目する一連の文献が存在する。本稿は、Kanodia and Sapra（2015）に依拠して「リアルな影響の観点」の内容・特徴を改めて整理した上で、これらの実証研究のうち、「会計の品質（accounting quality）」と企業の投資意思決定との関連性を検証した4つの文献を跡づけ、会計情報のあり方が資源配分に与える実質的な影響の経路ないしプロセスの理解に向けた手掛かりにしようとするものである。\n","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"}],"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":"2016-04-04"}],"displaytype":"detail","filename":"2016_23_1_2_005i_takao.pdf","filesize":[{"value":"1.5 MB"}],"format":"application/pdf","license_note":"Copyright (c) 2016 by Setsunan University\n","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"「リアルな影響」に向けた会計実証分析の現状と課題－会計の品質と企業投資意思決定の関連性－","url":"https://setsunan.repo.nii.ac.jp/record/888/files/2016_23_1_2_005i_takao.pdf"},"version_id":"4763770d-3df5-4e9a-ab66-12dd9517fbd6"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"会計情報","subitem_subject_scheme":"Other"},{"subitem_subject":"リアルな影響の観点","subitem_subject_scheme":"Other"},{"subitem_subject":"企業投資意思決定","subitem_subject_scheme":"Other"},{"subitem_subject":"会計の品質","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":"「リアルな影響」に向けた会計実証分析の現状と課題－会計の品質と企業投資意思決定の関連性－","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"「リアルな影響」に向けた会計実証分析の現状と課題－会計の品質と企業投資意思決定の関連性－"},{"subitem_title":"A Review of Some Empirical Accounting Studies on “the Effects of Accounting Quality on Corporate Investment Decisions”","subitem_title_language":"en"}]},"item_type_id":"10002","owner":"14","path":["125"],"pubdate":{"attribute_name":"公開日","attribute_value":"2016-04-04"},"publish_date":"2016-04-04","publish_status":"0","recid":"888","relation_version_is_last":true,"title":["「リアルな影響」に向けた会計実証分析の現状と課題－会計の品質と企業投資意思決定の関連性－"],"weko_creator_id":"14","weko_shared_id":-1},"updated":"2023-06-19T12:22:46.775618+00:00"}