{"created":"2023-06-19T12:08:47.041459+00:00","id":15122,"links":{},"metadata":{"_buckets":{"deposit":"1538f8aa-d96c-475b-8cb1-ed3132362878"},"_deposit":{"created_by":3,"id":"15122","owners":[3],"pid":{"revision_id":0,"type":"depid","value":"15122"},"status":"published"},"_oai":{"id":"oai:kokushikan.repo.nii.ac.jp:00015122","sets":["928:55:1221:56:1224"]},"author_link":["23508","23507"],"item_10002_biblio_info_168":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2019-09-30","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"1","bibliographicPageEnd":"134","bibliographicPageStart":"117","bibliographicVolumeNumber":"9","bibliographic_titles":[{"bibliographic_title":"国士舘大学経営論叢"},{"bibliographic_title":"Kokushikan business review","bibliographic_titleLang":"en"}]}]},"item_10002_description_151":{"attribute_name":"著者ID","attribute_value_mlt":[{"subitem_description":"J-GLOBAL ID : 201801018142677290","subitem_description_type":"Other"}]},"item_10002_description_162":{"attribute_name":"内容記述","attribute_value_mlt":[{"subitem_description":"目次\nはじめに\nI のれん概念とのれん減損\n　1 のれんと買収プレミアム\n　2 シナジーと買収プレミアムによるのれん減損\nII のれん減損の先行研究\n　1 のれん減損の先行研究の分類\n　2 経営者の実体的裁量行動の研究\n　3 市場・投資家への反応の研究\n　4 会計基準・制度研究\n　5 分析的研究とその他の研究\nおわりに","subitem_description_type":"Other"}]},"item_10002_description_180":{"attribute_name":"フォーマット","attribute_value_mlt":[{"subitem_description":"application/pdf","subitem_description_type":"Other"}]},"item_10002_heading_148":{"attribute_name":"見出し","attribute_value_mlt":[{"subitem_heading_banner_headline":"論文","subitem_heading_language":"ja"},{"subitem_heading_banner_headline":"ARTICLES","subitem_heading_language":"en"}]},"item_10002_publisher_169":{"attribute_name":"出版者","attribute_value_mlt":[{"subitem_publisher":"国士舘大学経営学会"}]},"item_10002_relation_173":{"attribute_name":"論文ID(NAID)","attribute_value_mlt":[{"subitem_relation_type":"isIdenticalTo","subitem_relation_type_id":{"subitem_relation_type_id_text":"40022032246","subitem_relation_type_select":"NAID"}}]},"item_10002_source_id_170":{"attribute_name":"ISSN","attribute_value_mlt":[{"subitem_source_identifier":"2187-1701","subitem_source_identifier_type":"ISSN"}]},"item_10002_source_id_172":{"attribute_name":"NCID","attribute_value_mlt":[{"subitem_source_identifier":"AA12596708","subitem_source_identifier_type":"NCID"}]},"item_10002_subject_177":{"attribute_name":"NDC","attribute_value_mlt":[{"subitem_subject":"336.94","subitem_subject_scheme":"NDC"}]},"item_10002_textarea_183":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_textarea_value":"のれん　のれん減損　買収プレミアム　シナジ一"}]},"item_10002_textarea_184":{"attribute_name":"注記","attribute_value_mlt":[{"subitem_textarea_value":"通巻第15号"}]},"item_10002_version_type_181":{"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":"島崎, 杉雄"},{"creatorName":"シマザキ, スギオ","creatorNameLang":"ja-Kana"}],"nameIdentifiers":[{"nameIdentifier":"23507","nameIdentifierScheme":"WEKO"}]},{"creatorNames":[{"creatorName":"SHIMAZAKI, Sugio","creatorNameLang":"en"}],"nameIdentifiers":[{"nameIdentifier":"23508","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":"2021-03-02"}],"displaytype":"detail","filename":"2187_1701_015_04.pdf","filesize":[{"value":"1.7 MB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"本文","url":"https://kokushikan.repo.nii.ac.jp/record/15122/files/2187_1701_015_04.pdf"},"version_id":"dbda0a2e-33e7-421e-b061-80888dd44229"}]},"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":"のれん減損に関する先行研究の整理","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"のれん減損に関する先行研究の整理"},{"subitem_title":"The Review of Previous Research Regarding Goodwill Impairment","subitem_title_language":"en"}]},"item_type_id":"10002","owner":"3","path":["1224"],"pubdate":{"attribute_name":"公開日","attribute_value":"2021-03-02"},"publish_date":"2021-03-02","publish_status":"0","recid":"15122","relation_version_is_last":true,"title":["のれん減損に関する先行研究の整理"],"weko_creator_id":"3","weko_shared_id":3},"updated":"2023-06-19T13:41:42.389261+00:00"}