{"created":"2023-05-15T13:48:12.659956+00:00","id":8070,"links":{},"metadata":{"_buckets":{"deposit":"53d8053b-50d6-47b4-8aa4-96efd37a06c6"},"_deposit":{"created_by":1,"id":"8070","owners":[1],"pid":{"revision_id":0,"type":"depid","value":"8070"},"status":"published"},"_oai":{"id":"oai:chuo-u.repo.nii.ac.jp:00008070","sets":["432:434"]},"author_link":["37651","37650"],"item_10002_biblio_info_7":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2015","bibliographicIssueDateType":"Issued"},"bibliographicPageEnd":"105","bibliographicPageStart":"88","bibliographicVolumeNumber":"2","bibliographic_titles":[{"bibliographic_title":"大学院研究年報 戦略経営研究科編"}]}]},"item_10002_description_19":{"attribute_name":"フォーマット","attribute_value_mlt":[{"subitem_description":"application/pdf","subitem_description_type":"Other"}]},"item_10002_description_5":{"attribute_name":"抄録","attribute_value_mlt":[{"subitem_description":"The purpose of this study is to investigate information content of earnings announcements by Japanese firms,which follow U.S.GAAP standards.The research methodology used is the event study under the assumption of market efficiency.The motivation of the study is to investigate whether the information contained in earnings announcements influences the stock prices around the announcement date.As to the timing of earnings announcements, ones by firms following U.S.GAAP isearlier than those of firms following Japanese GAAP.This timing difference may affect the stock price movement of firms following U.S.GAAP differently in terms of the dissemination of the information content and its dissemination. The paper finds that the direction of price movements is as predicted by efficient market hypothesis and there is no difference between Japanese standard firms and U.S.GAAP firms.","subitem_description_type":"Abstract"}]},"item_10002_description_6":{"attribute_name":"内容記述","attribute_value_mlt":[{"subitem_description":"査読有","subitem_description_type":"Other"}]},"item_10002_full_name_32":{"attribute_name":"著者別名(英)","attribute_value_mlt":[{"nameIdentifiers":[{"nameIdentifier":"37651","nameIdentifierScheme":"WEKO"}],"names":[{"name":"NAKAMURA, Masami","nameLang":"en"}]}]},"item_10002_publisher_8":{"attribute_name":"出版者","attribute_value_mlt":[{"subitem_publisher":"戦略経営研究科年報・紀要・ジャーナル委員会"}]},"item_10002_rights_15":{"attribute_name":"権利","attribute_value_mlt":[{"subitem_rights":"この資料の著作権は、資料の著作者または学校法人中央大学に帰属します。著作権法が定める私的利用・引用を超える使用を希望される場合には、掲載誌発行部局へお問い合わせください。"}]},"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":"中村, 政美"},{"creatorName":"ナカムラ, マサミ","creatorNameLang":"ja-Kana"}],"nameIdentifiers":[{"nameIdentifier":"37650","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":"2019-04-25"}],"displaytype":"detail","filename":"02-5_088-105.pdf","filesize":[{"value":"632.5 kB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"本文を見る","url":"https://chuo-u.repo.nii.ac.jp/record/8070/files/02-5_088-105.pdf"},"version_id":"f4a17436-bce2-480b-a501-0448a7529fa5"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"event study","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"information content","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"U.S.GAAP","subitem_subject_language":"en","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":"米国基準による決算発表が企業の株価に及ぼす影響について・ケーススタディ","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"米国基準による決算発表が企業の株価に及ぼす影響について・ケーススタディ"}]},"item_type_id":"10002","owner":"1","path":["434"],"pubdate":{"attribute_name":"公開日","attribute_value":"2017-03-01"},"publish_date":"2017-03-01","publish_status":"0","recid":"8070","relation_version_is_last":true,"title":["米国基準による決算発表が企業の株価に及ぼす影響について・ケーススタディ"],"weko_creator_id":"1","weko_shared_id":-1},"updated":"2023-05-15T17:55:09.989984+00:00"}