{"created":"2023-05-15T11:51:14.471144+00:00","id":13121,"links":{},"metadata":{"_buckets":{"deposit":"960c5044-da5a-465f-bd55-906ac2dc40e6"},"_deposit":{"created_by":10,"id":"13121","owners":[10],"pid":{"revision_id":0,"type":"depid","value":"13121"},"status":"published"},"_oai":{"id":"oai:kanagawa-u.repo.nii.ac.jp:00013121","sets":["74:79:108:1268"]},"author_link":["34569","34568"],"item_3_alternative_title_20":{"attribute_name":"その他の言語のタイトル","attribute_value_mlt":[{"subitem_alternative_title":"The Impact of Voluntary IFRS Adoption on 13 Japanese Pharmaceutical Companies －An Analysis by Financial Comparison"}]},"item_3_biblio_info_7":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2018-11-30","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"56","bibliographicPageEnd":"61","bibliographicPageStart":"49","bibliographic_titles":[{"bibliographic_title":"国際経営論集","bibliographic_titleLang":"ja"},{"bibliographic_title":"International management review","bibliographic_titleLang":"en"}]}]},"item_3_description_4":{"attribute_name":"抄録","attribute_value_mlt":[{"subitem_description":"　本研究は、国際財務報告基準（IFRS）の適用に積極的な企業が比較的多い製薬企業を取り上げ、その任意適用への対応について議論している。日本企業がIFRSの任意適用を決めた理由には次のようなものがある。グローバル化の進展に備えて、世界共通の財務報告を目指すため、同業他社との財務情報の比較可能性を向上するため、外国人投資家にわかりやすく説明するため、資金調達の選択肢を拡大するため、そして経営管理の高度化を図るため、などである。製薬企業にIFRS 任意適用が増えている背景には、海外展開や合併・買収（M&A）の拡大が影響していることが挙げられる。本稿では、IFRS適用がわが国における13社の製薬企業の業績測定にどのような影響を及ぼしているのかについて、主要財務データをサンプルとして実証分析する。","subitem_description_type":"Abstract"},{"subitem_description":"This study examines the impact of the voluntary adoption of International Financial Reporting Standards (IFRS) on pharmaceutical companies that are active in adopting IFRS. Japanese companies have decided to voluntarily adopt IFRS to prepare for advancing globalization, conduct global financial reporting, improve the comparability of financial information with other companies, easily explain information to foreign investors, increase financing options, and improve business management. The increase in pharmaceutical companies’ voluntary IFRS adoption has been influenced by the expansion of overseas developments as well as mergers and acquisitions (M&A). This paper empirically analyzes a sample of main financial data to determine how IFRS adoption affects the performance of 13 Japanese pharmaceutical companies.","subitem_description_type":"Abstract"}]},"item_3_description_40":{"attribute_name":"資源タイプ","attribute_value_mlt":[{"subitem_description":"Departmental Bulletin Paper ","subitem_description_type":"Other"}]},"item_3_description_5":{"attribute_name":"内容記述","attribute_value_mlt":[{"subitem_description":"研究論文","subitem_description_type":"Other"}]},"item_3_publisher_33":{"attribute_name":"出版者","attribute_value_mlt":[{"subitem_publisher":"神奈川大学経営学部"}]},"item_3_source_id_10":{"attribute_name":"書誌レコードID","attribute_value_mlt":[{"subitem_source_identifier":"AN10153220","subitem_source_identifier_type":"NCID"}]},"item_3_source_id_8":{"attribute_name":"ISSN","attribute_value_mlt":[{"subitem_source_identifier":"0915-7611","subitem_source_identifier_type":"ISSN"}]},"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":"星野, 優太"}],"nameIdentifiers":[{"nameIdentifier":"34568","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":"2020-05-21"}],"displaytype":"detail","filename":"04 日本の製薬企業13社に対するIFRS任意適用の影響 －指標比較による財務分析－.pdf","filesize":[{"value":"1.1 MB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"04 日本の製薬企業13社に対するIFRS任意適用の影響 －指標比較による財務分析－","url":"https://kanagawa-u.repo.nii.ac.jp/record/13121/files/04 日本の製薬企業13社に対するIFRS任意適用の影響 －指標比較による財務分析－.pdf"},"version_id":"2f2c1d8f-aecf-4b0d-8bfe-02113a81477c"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"IFRS","subitem_subject_scheme":"Other"},{"subitem_subject":"任意適用","subitem_subject_scheme":"Other"},{"subitem_subject":"研究開発","subitem_subject_scheme":"Other"},{"subitem_subject":"合併・買収（M&A）","subitem_subject_scheme":"Other"},{"subitem_subject":"指標分析","subitem_subject_scheme":"Other"},{"subitem_subject":"IFRS","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"Voluntary Adoption","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"R&D","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"M&A","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"Indicator Analysis","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":"日本の製薬企業13社に対するIFRS任意適用の影響 －指標比較による財務分析－","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"日本の製薬企業13社に対するIFRS任意適用の影響 －指標比較による財務分析－","subitem_title_language":"ja"},{"subitem_title":"The Impact of Voluntary IFRS Adoption on 13 Japanese Pharmaceutical Companies －An Analysis by Financial Comparison","subitem_title_language":"en"}]},"item_type_id":"3","owner":"10","path":["1268"],"pubdate":{"attribute_name":"PubDate","attribute_value":"2020-05-21"},"publish_date":"2020-05-21","publish_status":"0","recid":"13121","relation_version_is_last":true,"title":["日本の製薬企業13社に対するIFRS任意適用の影響 －指標比較による財務分析－"],"weko_creator_id":"10","weko_shared_id":-1},"updated":"2023-06-20T04:51:18.405588+00:00"}