{"created":"2023-06-20T15:14:10.077998+00:00","id":933,"links":{},"metadata":{"_buckets":{"deposit":"845e797a-9c22-4efd-9b10-11897e0a5fe9"},"_deposit":{"created_by":18,"id":"933","owners":[18],"pid":{"revision_id":0,"type":"depid","value":"933"},"status":"published"},"_oai":{"id":"oai:matsumoto-u.repo.nii.ac.jp:00000933","sets":["1:78"]},"author_link":["374"],"item_2_alternative_title_1":{"attribute_name":"その他（別言語等）のタイトル","attribute_value_mlt":[{"subitem_alternative_title":"Empirical Studies in Accounting of Goodwill and Intangibles"}]},"item_2_biblio_info_7":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2017-01-31","bibliographicIssueDateType":"Issued"},"bibliographicPageEnd":"68","bibliographicPageStart":"63","bibliographicVolumeNumber":"15","bibliographic_titles":[{"bibliographic_title":"松本大学研究紀要"},{"bibliographic_title":"The Journal of Matsumoto University","bibliographic_titleLang":"en"}]}]},"item_2_description_19":{"attribute_name":"フォーマット","attribute_value_mlt":[{"subitem_description":"application/pdf","subitem_description_type":"Other"}]},"item_2_description_5":{"attribute_name":"抄録","attribute_value_mlt":[{"subitem_description":"現行の会計基準では、企業結合時の会計処理においてのれんが生じることも多いため、財務データを用いたのれんの実証分析も、理論研究と並んで多岐にわたっている。また、近年、無形資産・のれんに関する会計処理のあり方についても様々な議論が展開されているところである。本稿では、これら無形資産・のれんの実証研究を検討することにより、今後の無形資産およびのれんの会計の精緻化への一助としたい。","subitem_description_type":"Abstract"}]},"item_2_publisher_8":{"attribute_name":"出版者","attribute_value_mlt":[{"subitem_publisher":"学校法人松商学園松本大学"}]},"item_2_source_id_11":{"attribute_name":"書誌レコードID","attribute_value_mlt":[{"subitem_source_identifier":"AA11824385","subitem_source_identifier_type":"NCID"}]},"item_2_source_id_9":{"attribute_name":"ISSN","attribute_value_mlt":[{"subitem_source_identifier":"1348-0618","subitem_source_identifier_type":"ISSN"}]},"item_2_version_type_20":{"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":"木下, 貴博"}],"nameIdentifiers":[{}]}]},"item_files":{"attribute_name":"ファイル情報","attribute_type":"file","attribute_value_mlt":[{"accessrole":"open_date","date":[{"dateType":"Available","dateValue":"2017-06-29"}],"displaytype":"detail","filename":"matsu_kiyo_15-07.pdf","filesize":[{"value":"771.2 kB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"matsu_kiyo_15-07.pdf","url":"https://matsumoto-u.repo.nii.ac.jp/record/933/files/matsu_kiyo_15-07.pdf"},"version_id":"822dc0c5-829c-49b0-a2c4-735b370b826e"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"のれん","subitem_subject_scheme":"Other"},{"subitem_subject":"無形資産","subitem_subject_scheme":"Other"},{"subitem_subject":"実証研究","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":"無形資産・のれんに関する実証研究の類型","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"無形資産・のれんに関する実証研究の類型"}]},"item_type_id":"2","owner":"18","path":["78"],"pubdate":{"attribute_name":"公開日","attribute_value":"2017-06-29"},"publish_date":"2017-06-29","publish_status":"0","recid":"933","relation_version_is_last":true,"title":["無形資産・のれんに関する実証研究の類型"],"weko_creator_id":"18","weko_shared_id":-1},"updated":"2023-06-20T15:32:44.850383+00:00"}