{"created":"2023-06-19T12:08:52.316812+00:00","id":15275,"links":{},"metadata":{"_buckets":{"deposit":"59dab9f7-18f9-4da0-8568-500378aa45c9"},"_deposit":{"created_by":3,"id":"15275","owners":[3],"pid":{"revision_id":0,"type":"depid","value":"15275"},"status":"published"},"_oai":{"id":"oai:kokushikan.repo.nii.ac.jp:00015275","sets":["928:55:1221:1233:1276"]},"author_link":["23867","23868"],"item_10002_biblio_info_168":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2021-03-31","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"2","bibliographicPageEnd":"162","bibliographicPageStart":"137","bibliographicVolumeNumber":"10","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　先行研究の整理と仮説の設定\n　 1　利益調整モデルと先行研究\n　 2　のれん減損と利益調整に関する先行研究\n　 3　買収と利益調整に関する先行研究\n　 4　仮説の設定\nⅡ　リサーチデザイン\n　 1　利益調整モデル\n　 2　分析モデル\n　 3　変数の定義と仮説の関係\nⅢ　データおよびサンプル\n　 1　サンプルと会計基準の関係\n　 2　記述統計量と相関係数\nⅣ　分析結果と考察\n　 1　Dechow et al. ［1995］ による回帰モデルの結果\n　 2　Kasznik ［1999］ による回帰モデルの結果\n　 3　全体の考察\nおわりに\n参考文献\n","subitem_description_type":"Other"}]},"item_10002_description_174":{"attribute_name":"研究課題番号","attribute_value_mlt":[{"subitem_description":"20K13647","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":"40022524403","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":"335.46","subitem_subject_scheme":"NDC"},{"subitem_subject":"336.87","subitem_subject_scheme":"NDC"}]},"item_10002_text_147":{"attribute_name":"関連タイトル","attribute_value_mlt":[{"subitem_text_value":"中野常男教授・桜井徹教授退職記念号 = The Retirement Commemorative Issue of Prof. Tsuneo NAKANO and Prof. Toru SAKURAI"}]},"item_10002_textarea_183":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_textarea_value":"買収　のれん　のれん減損　利益調整　Dechow et al. ［1995］　Kasznik ［1999］"}]},"item_10002_textarea_184":{"attribute_name":"注記","attribute_value_mlt":[{"subitem_textarea_value":"通巻第18号"},{"subitem_textarea_value":"本研究は，独立行政法人日本学術振興会交付の科学研究費補助金若手研究 (課題番号 : 20K13647) 「のれんとシナ\nジーに関する研究 」(研究代表者 : 島崎杉雄) (2020年度から2023年度) の助成を受けた研究成果の一部である。"}]},"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, 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