{"created":"2023-05-15T13:16:07.515210+00:00","id":685,"links":{},"metadata":{"_buckets":{"deposit":"e66e78e7-bc9b-4015-b86d-6810887500e0"},"_deposit":{"created_by":15,"id":"685","owners":[15],"pid":{"revision_id":0,"type":"depid","value":"685"},"status":"published"},"_oai":{"id":"oai:ncu.repo.nii.ac.jp:00000685","sets":["13:7:44:81"]},"author_link":["1181"],"item_10_alternative_title_2":{"attribute_name":"タイトルヨミ","attribute_value_mlt":[{"subitem_alternative_title":"ギンコウ ニオケル ゼイコウカ カイケイ ジョウホウ ノ カチ カンレンセイ ニ タイスル ケイエイシャ ノ サイリョウテキ コウドウ ノ エイキョウ"}]},"item_10_biblio_info_10":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2007-11-01","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"2","bibliographicPageEnd":"88","bibliographicPageStart":"73","bibliographicVolumeNumber":"44","bibliographic_titles":[{"bibliographic_title":"オイコノミカ"}]}]},"item_10_description_22":{"attribute_name":"フォーマット","attribute_value_mlt":[{"subitem_description":"application/pdf","subitem_description_type":"Other"}]},"item_10_source_id_12":{"attribute_name":"ISSN","attribute_value_mlt":[{"subitem_source_identifier":"03891364","subitem_source_identifier_type":"ISSN"}]},"item_10_source_id_14":{"attribute_name":"書誌レコードID","attribute_value_mlt":[{"subitem_source_identifier":"AN00025971","subitem_source_identifier_type":"NCID"}]},"item_10_version_type_23":{"attribute_name":"著者版フラグ","attribute_value_mlt":[{"subitem_version_resource":"http://purl.org/coar/version/c_ab4af688f83e57aa","subitem_version_type":"AM"}]},"item_creator":{"attribute_name":"著者","attribute_type":"creator","attribute_value_mlt":[{"creatorNames":[{"creatorName":"矢瀬, 敏彦"}],"nameIdentifiers":[{},{}]}]},"item_files":{"attribute_name":"ファイル情報","attribute_type":"file","attribute_value_mlt":[{"accessrole":"open_date","date":[{"dateType":"Available","dateValue":"2014-02-17"}],"displaytype":"detail","filename":"B41-20071101-73.pdf","filesize":[{"value":"713.5 kB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"B41-20071101-73","url":"https://ncu.repo.nii.ac.jp/record/685/files/B41-20071101-73.pdf"},"version_id":"30a18c68-c317-4f26-9680-b6882463f217"}]},"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":"銀行における税効果会計情報の価値関連性に対する経営者の裁量的行動の影響","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"銀行における税効果会計情報の価値関連性に対する経営者の裁量的行動の影響"},{"subitem_title":"The Effect of Earnings Management on the Value Relevance of Deferred Tax Asset Valuation Allowance account in Japanese Regional Banks","subitem_title_language":"en"}]},"item_type_id":"10","owner":"15","path":["81"],"pubdate":{"attribute_name":"公開日","attribute_value":"2014-02-17"},"publish_date":"2014-02-17","publish_status":"0","recid":"685","relation_version_is_last":true,"title":["銀行における税効果会計情報の価値関連性に対する経営者の裁量的行動の影響"],"weko_creator_id":"15","weko_shared_id":-1},"updated":"2023-05-16T08:09:55.397064+00:00"}