{"created":"2024-04-09T04:31:30.292759+00:00","id":2000115,"links":{},"metadata":{"_buckets":{"deposit":"7b3a9a14-92dc-47ae-b781-d931ac0dff8f"},"_deposit":{"created_by":10,"id":"2000115","owner":"10","owners":[10],"pid":{"revision_id":0,"type":"depid","value":"2000115"},"status":"published"},"_oai":{"id":"oai:takushoku-u.repo.nii.ac.jp:02000115","sets":["2:23:24:1712556349143"]},"author_link":["84"],"item_10002_biblio_info_7":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2024-03-25","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"125","bibliographicPageEnd":"82","bibliographicPageStart":"67","bibliographic_titles":[{"bibliographic_title":"拓殖大学経営経理研究","bibliographic_titleLang":"ja"},{"bibliographic_title":"Takushoku University research in management and accounting","bibliographic_titleLang":"en"}]}]},"item_10002_description_5":{"attribute_name":"抄録","attribute_value_mlt":[{"subitem_description":"本稿は，近時の中国における不動産不況から，これにかかる大手不動産会社である中国恒大集団（China Evergrande Group）が二期連続して債務超過状態にありながら，米国では破産申請をおこない，一方で主たる営業活動をおこなっている中国国内において，破産申請がおこなえていない歪さに加え，当該企業が公表する財務諸表に対して監査法人が「意見不表明」となっている事実について，会計情報の透明性ある保守主義の観点から，現代会計における「保守主義」の重要性について論究しようとするものである。\nかねてより，会計処理における保守主義のあり方については，経験則としての性格が強く，会計理論の立場からは理論的な説明がしにくいとの批判があった。しかし，同時に会計基準は，会計理論による説明のみならず，ルールとしての社会的合意形成に依拠するものであり，保守主義を会計基準に内包するような工夫が図られてきたことも事実である。近年の会計学における論点の多くは，会計観の異同，いわゆる収益費用アプローチおよび資産負債アプローチのいずれの立場によって説明がなし得るかが多くを占めているが，求められる会計情報の本質はそうした二項対立的なものではなく，会計情報の透明性をいかに高めていくかの議論にこそあると考えられる。","subitem_description_language":"ja","subitem_description_type":"Abstract"}]},"item_10002_publisher_8":{"attribute_name":"出版者","attribute_value_mlt":[{"subitem_publisher":"拓殖大学経営経理研究所"}]},"item_10002_source_id_9":{"attribute_name":"ISSN","attribute_value_mlt":[{"subitem_source_identifier":"13490281","subitem_source_identifier_type":"PISSN"}]},"item_10002_subject_21":{"attribute_name":"日本十進分類法","attribute_value_mlt":[{"subitem_subject":"336.9","subitem_subject_scheme":"NDC"}]},"item_10002_text_24":{"attribute_name":"種別","attribute_value_mlt":[{"subitem_text_value":"論文 / Article"}]},"item_10002_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":"宮川, 昭義","creatorNameLang":"ja"},{"creatorName":"ミヤカワ, アキヨシ","creatorNameLang":"ja-Kana"},{"creatorName":"Miyakawa, Akiyoshi","creatorNameLang":"en"}],"familyNames":[{},{},{}],"givenNames":[{},{},{}],"nameIdentifiers":[{}]}]},"item_files":{"attribute_name":"ファイル情報","attribute_type":"file","attribute_value_mlt":[{"accessrole":"open_access","date":[{"dateType":"Available","dateValue":"2024-04-09"}],"filename":"kk0125_05.pdf","filesize":[{"value":"1021 KB"}],"format":"application/pdf","url":{"label":"会計情報に見る透明性ある保守主義の重要性","url":"https://takushoku-u.repo.nii.ac.jp/record/2000115/files/kk0125_05.pdf"},"version_id":"06855b06-fc39-4e6a-831e-7d7ff58fe462"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"債務超過","subitem_subject_language":"ja","subitem_subject_scheme":"Other"},{"subitem_subject":"保守主義","subitem_subject_language":"ja","subitem_subject_scheme":"Other"},{"subitem_subject":"透明性","subitem_subject_language":"ja","subitem_subject_scheme":"Other"},{"subitem_subject":"公正価値会計","subitem_subject_language":"ja","subitem_subject_scheme":"Other"},{"subitem_subject":"取得原価会計","subitem_subject_language":"ja","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":"会計情報に見る透明性ある保守主義の重要性 ―中国恒大集団の債務超過状態を手がかりとして―","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"会計情報に見る透明性ある保守主義の重要性 ―中国恒大集団の債務超過状態を手がかりとして―","subitem_title_language":"ja"},{"subitem_title":"The Importance of Transparent Conservatism in Accounting Information ―A Clue with China Evergrande Group’s Excessive Debt Status―","subitem_title_language":"en"}]},"item_type_id":"10002","owner":"10","path":["1712556349143"],"pubdate":{"attribute_name":"PubDate","attribute_value":"2024-04-09"},"publish_date":"2024-04-09","publish_status":"0","recid":"2000115","relation_version_is_last":true,"title":["会計情報に見る透明性ある保守主義の重要性 ―中国恒大集団の債務超過状態を手がかりとして―"],"weko_creator_id":"10","weko_shared_id":-1},"updated":"2024-04-11T01:26:06.197682+00:00"}