{"created":"2023-06-20T13:51:01.209707+00:00","id":489,"links":{},"metadata":{"_buckets":{"deposit":"c885dcfc-298b-48a1-bb7e-b5ab0af4a452"},"_deposit":{"created_by":3,"id":"489","owners":[3],"pid":{"revision_id":0,"type":"depid","value":"489"},"status":"published"},"_oai":{"id":"oai:oiu.repo.nii.ac.jp:00000489","sets":["1:61:65"]},"author_link":["3745"],"item_1_biblio_info_14":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2014-01-31","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"2","bibliographicPageEnd":"19","bibliographicPageStart":"1","bibliographicVolumeNumber":"27","bibliographic_titles":[{"bibliographic_title":"国際研究論叢 : 大阪国際大学紀要"},{"bibliographic_title":"OIU journal of international studies","bibliographic_titleLang":"en"}]}]},"item_1_creator_6":{"attribute_name":"著者名(日)","attribute_type":"creator","attribute_value_mlt":[{"creatorNames":[{"creatorName":"山本, 紀生"},{"creatorName":"ヤマモト, ノリオ","creatorNameLang":"ja-Kana"}],"nameIdentifiers":[{"nameIdentifier":"3745","nameIdentifierScheme":"WEKO"},{"nameIdentifier":"9000002569839","nameIdentifierScheme":"CiNii ID","nameIdentifierURI":"http://ci.nii.ac.jp/nrid/9000002569839"}]}]},"item_1_creator_7":{"attribute_name":"著者名よみ","attribute_type":"creator","attribute_value_mlt":[{"creatorNames":[{"creatorName":"ヤマモト, ノリオ"}],"nameIdentifiers":[{"nameIdentifier":"3745","nameIdentifierScheme":"WEKO"},{"nameIdentifier":"9000002569839","nameIdentifierScheme":"CiNii ID","nameIdentifierURI":"http://ci.nii.ac.jp/nrid/9000002569839"}]}]},"item_1_creator_8":{"attribute_name":"著者名(英)","attribute_type":"creator","attribute_value_mlt":[{"creatorNames":[{"creatorName":"Yamamoto, Norio","creatorNameLang":"en"}],"nameIdentifiers":[{"nameIdentifier":"3745","nameIdentifierScheme":"WEKO"},{"nameIdentifier":"9000002569839","nameIdentifierScheme":"CiNii ID","nameIdentifierURI":"http://ci.nii.ac.jp/nrid/9000002569839"}]}]},"item_1_description_1":{"attribute_name":"ページ属性","attribute_value_mlt":[{"subitem_description":"P(論文)","subitem_description_type":"Other"}]},"item_1_description_12":{"attribute_name":"抄録(英)","attribute_value_mlt":[{"subitem_description":"　This paper is concerned with the question of why and how FPIs decide to switch to IFRS or continue to use U.S.GAAP under national regulations. I investigated the number of accounting bases of FPIs listing in NYSE as of 31 December 2012. In this research, I find that the number of FPIs which have moved to adopt IFRS during the period 2010-2012 is increasing. This fact is consistent with the increase in the number of mandatory IFRS regulations. The results suggest that mandatory rather than optional IFRS regulations encouraged FPIs to adopt IFRS. I find also that FPIs choose U.S.GAAP in spite of double standards. This result suggests that some FPIs choose accounting bases after considering the expected costs and benefits. Accordingly, whether FPIs choose IFRS or U.S.GAAP depends on both cost-benefit assessments and their countries’ regulatory strategies. \n","subitem_description_type":"Other"}]},"item_1_source_id_13":{"attribute_name":"雑誌書誌ID","attribute_value_mlt":[{"subitem_source_identifier":"AN10110523","subitem_source_identifier_type":"NCID"}]},"item_1_text_2":{"attribute_name":"記事種別(日)","attribute_value_mlt":[{"subitem_text_value":"論文"}]},"item_1_text_3":{"attribute_name":"記事種別(英)","attribute_value_mlt":[{"subitem_text_language":"en","subitem_text_value":"Article"}]},"item_files":{"attribute_name":"ファイル情報","attribute_type":"file","attribute_value_mlt":[{"accessrole":"open_date","date":[{"dateType":"Available","dateValue":"2014-02-07"}],"displaytype":"detail","filename":"27-2-001.pdf","filesize":[{"value":"425.3 kB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"27-2-001","url":"https://oiu.repo.nii.ac.jp/record/489/files/27-2-001.pdf"},"version_id":"79c0440a-e501-450a-9935-24c5d8b6a1f7"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"FPI","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"Transition to IFRS","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"U.S.GAAP","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"Expected Costs","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"Expected Benefits","subitem_subject_language":"en","subitem_subject_scheme":"Other"}]},"item_language":{"attribute_name":"言語","attribute_value_mlt":[{"subitem_language":"eng"}]},"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":"　The Choice of Accounting Bases of FPIs Listed in NYSE- IFRS or U.S. GAAP-","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"　The Choice of Accounting Bases of FPIs Listed in NYSE- IFRS or U.S. GAAP-","subitem_title_language":"en"}]},"item_type_id":"1","owner":"3","path":["65"],"pubdate":{"attribute_name":"公開日","attribute_value":"2014-01-31"},"publish_date":"2014-01-31","publish_status":"0","recid":"489","relation_version_is_last":true,"title":["　The Choice of Accounting Bases of FPIs Listed in NYSE- IFRS or U.S. GAAP-"],"weko_creator_id":"3","weko_shared_id":3},"updated":"2023-06-20T14:15:27.423926+00:00"}