{"created":"2023-05-15T13:47:52.999404+00:00","id":9084,"links":{},"metadata":{"_buckets":{"deposit":"6e0997b4-7185-4485-9f4e-077b426b0f0d"},"_deposit":{"created_by":13,"id":"9084","owners":[13],"pid":{"revision_id":0,"type":"depid","value":"9084"},"status":"published"},"_oai":{"id":"oai:stars.repo.nii.ac.jp:00009084","sets":["43:52:1805"]},"author_link":["12554","12553","12555","12432","12431","12552"],"item_10002_biblio_info_7":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2019-07-26","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"1","bibliographicPageEnd":"35","bibliographicPageStart":"17","bibliographicVolumeNumber":"61","bibliographic_titles":[{"bibliographic_title":"桃山学院大学経済経営論集"},{"bibliographic_title":"ST.ANDREW'S UNIVERSITY ECONOMIC AND BUSINESS REVIEW","bibliographic_titleLang":"en"}]}]},"item_10002_description_5":{"attribute_name":"抄録","attribute_value_mlt":[{"subitem_description":"In this study, we investigate cost behavior in management forecasts,\nwhich is calculated by subtracting operating income from sales, using\narchived Japanese data. Based on Yasukata (2013)─a Japanese study on\ncost stickiness in management forecast errors─we analyze the relation\nbetween cost and sales in management forecasts. From the result, we find\nthat cost forecasts in Japanese firms have an anti-sticky behavior. This\nsuggests that managers manipulate their operating cost in the financial\nreport to create an optimistic management forecast, when they anticipate a\ndecrease in sales in the next accounting period.","subitem_description_type":"Abstract"}]},"item_10002_publisher_8":{"attribute_name":"出版者","attribute_value_mlt":[{"subitem_publisher":"桃山学院大学総合研究所"}]},"item_10002_source_id_11":{"attribute_name":"書誌レコードID","attribute_value_mlt":[{"subitem_source_identifier":"AN00240555","subitem_source_identifier_type":"NCID"}]},"item_10002_source_id_9":{"attribute_name":"ISSN","attribute_value_mlt":[{"subitem_source_identifier":"02869721","subitem_source_identifier_type":"ISSN"}]},"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":"加藤, 大智"},{"creatorName":"カトウ, ダイチ","creatorNameLang":"ja-Kana"}],"nameIdentifiers":[{"nameIdentifier":"12552","nameIdentifierScheme":"WEKO"}]},{"creatorNames":[{"creatorName":"早川, 翔"},{"creatorName":"ハヤカワ, ショウ","creatorNameLang":"ja-Kana"}],"nameIdentifiers":[{"nameIdentifier":"12553","nameIdentifierScheme":"WEKO"}]},{"creatorNames":[{"creatorName":"濵村, 純平"},{"creatorName":"ハマムラ, ジュンペイ","creatorNameLang":"ja-Kana"}],"nameIdentifiers":[{"nameIdentifier":"12431","nameIdentifierScheme":"WEKO"}]},{"creatorNames":[{"creatorName":"KATO, Daichi","creatorNameLang":"en"}],"nameIdentifiers":[{"nameIdentifier":"12554","nameIdentifierScheme":"WEKO"}]},{"creatorNames":[{"creatorName":"HAYAKAWA, Sho","creatorNameLang":"en"}],"nameIdentifiers":[{"nameIdentifier":"12555","nameIdentifierScheme":"WEKO"}]},{"creatorNames":[{"creatorName":"HAMAMURA, Jumpei","creatorNameLang":"en"}],"nameIdentifiers":[{"nameIdentifier":"12432","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":"2019-09-12"}],"displaytype":"detail","filename":"017_加藤・早川・濵村.pdf","filesize":[{"value":"1.0 MB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"加藤大智・早川翔・濵村純平","url":"https://stars.repo.nii.ac.jp/record/9084/files/017_加藤・早川・濵村.pdf"},"version_id":"7c54deac-5f49-4211-bec6-e8bdaf060ab7"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"経営者業績予想","subitem_subject_scheme":"Other"},{"subitem_subject":"コスト・ビヘイビア","subitem_subject_scheme":"Other"},{"subitem_subject":"コストの下方硬直性","subitem_subject_scheme":"Other"},{"subitem_subject":"コストの反下方硬直性","subitem_subject_scheme":"Other"},{"subitem_subject":"営業費用","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":"経営者業績予想におけるコスト予想のビヘイビア","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"経営者業績予想におけるコスト予想のビヘイビア"},{"subitem_title":"Cost Behavior in Management Forecasts","subitem_title_language":"en"}]},"item_type_id":"10002","owner":"13","path":["1805"],"pubdate":{"attribute_name":"公開日","attribute_value":"2019-09-12"},"publish_date":"2019-09-12","publish_status":"0","recid":"9084","relation_version_is_last":true,"title":["経営者業績予想におけるコスト予想のビヘイビア"],"weko_creator_id":"13","weko_shared_id":-1},"updated":"2023-05-15T14:50:50.645115+00:00"}