{"created":"2023-05-15T16:31:39.483040+00:00","id":3171,"links":{},"metadata":{"_buckets":{"deposit":"4266e772-4d64-4fb7-b008-d5354d5b3b19"},"_deposit":{"created_by":2,"id":"3171","owners":[2],"pid":{"revision_id":0,"type":"depid","value":"3171"},"status":"published"},"_oai":{"id":"oai:nagasaki-u.repo.nii.ac.jp:00003171","sets":["82:87:88:228"]},"author_link":["14106","14108","14109","14107"],"item_3_alternative_title_19":{"attribute_name":"その他のタイトル","attribute_value_mlt":[{"subitem_alternative_title":"Influence on Accounting for Business Combination by IFRS"}]},"item_3_biblio_info_6":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2016-03-25","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"3-4","bibliographicPageEnd":"133","bibliographicPageStart":"117","bibliographicVolumeNumber":"95","bibliographic_titles":[{"bibliographic_title":"経営と経済"},{"bibliographic_title":"Journal of Business and Economics","bibliographic_titleLang":"en"}]}]},"item_3_description_4":{"attribute_name":"抄録","attribute_value_mlt":[{"subitem_description":"This paper studies goodwill in the area of accounting for business combination. First, the paper investigates the influences of IFRS on business combinations, specifically, the influences of goodwill. Then, the paper analyses the accounting standards of goodwill in different countries. Last, the paper undertakes an empirical test on the influences of IFRS on financial statements based upon corporate data. The main finding of the paper is that the application of IFRS transforms goodwill into assets, which positively affects the performance of corporations.","subitem_description_type":"Abstract"}]},"item_3_description_5":{"attribute_name":"内容記述","attribute_value_mlt":[{"subitem_description":"長崎大学経済学部創立110周年記念論文集","subitem_description_type":"Other"},{"subitem_description":"Essays in Commemoration of the 110th Anniversary of the Faculty of Economics, Nagasaki University","subitem_description_type":"Other"}]},"item_3_description_64":{"attribute_name":"引用","attribute_value_mlt":[{"subitem_description":"経営と経済, 95(3-4), pp.117-133; 2016","subitem_description_type":"Other"}]},"item_3_full_name_3":{"attribute_name":"著者別名","attribute_value_mlt":[{"nameIdentifiers":[{"nameIdentifier":"14108","nameIdentifierScheme":"WEKO"}],"names":[{"name":"Wang, Baobao"}]},{"nameIdentifiers":[{"nameIdentifier":"14109","nameIdentifierScheme":"WEKO"}],"names":[{"name":"Xu, Yang"}]}]},"item_3_publisher_33":{"attribute_name":"出版者","attribute_value_mlt":[{"subitem_publisher":"長崎大学経済学会"}]},"item_3_source_id_10":{"attribute_name":"書誌レコードID","attribute_value_mlt":[{"subitem_source_identifier":"AN00069150","subitem_source_identifier_type":"NCID"}]},"item_3_source_id_7":{"attribute_name":"ISSN","attribute_value_mlt":[{"subitem_source_identifier":"02869101","subitem_source_identifier_type":"ISSN"}]},"item_3_text_62":{"attribute_name":"sortkey","attribute_value_mlt":[{"subitem_text_value":"07"}]},"item_3_text_63":{"attribute_name":"出版者別言語","attribute_value_mlt":[{"subitem_text_value":"Economics Society of Nagasaki University"}]},"item_3_version_type_16":{"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":"王, 宝宝"}],"nameIdentifiers":[{}]},{"creatorNames":[{"creatorName":"徐, 陽"}],"nameIdentifiers":[{}]}]},"item_files":{"attribute_name":"ファイル情報","attribute_type":"file","attribute_value_mlt":[{"accessrole":"open_date","date":[{"dateType":"Available","dateValue":"2020-12-21"}],"displaytype":"detail","filename":"Keizai95_3_117.pdf","filesize":[{"value":"563.1 kB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"Keizai95_3_117.pdf","url":"https://nagasaki-u.repo.nii.ac.jp/record/3171/files/Keizai95_3_117.pdf"},"version_id":"b75419b2-3b48-4d7f-845f-56b0900349f5"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"Business combination","subitem_subject_scheme":"Other"},{"subitem_subject":"IFRS","subitem_subject_scheme":"Other"},{"subitem_subject":"Goodwill","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":"IFRS導入による企業結合の会計処理への影響－のれんを中心に－","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"IFRS導入による企業結合の会計処理への影響－のれんを中心に－"}]},"item_type_id":"3","owner":"2","path":["228"],"pubdate":{"attribute_name":"公開日","attribute_value":"2016-04-05"},"publish_date":"2016-04-05","publish_status":"0","recid":"3171","relation_version_is_last":true,"title":["IFRS導入による企業結合の会計処理への影響－のれんを中心に－"],"weko_creator_id":"2","weko_shared_id":2},"updated":"2023-05-15T18:33:01.666221+00:00"}