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税負担削減行動、利益調整行動、およびBTDの一致性が価値関連性に及ぼす影響について
https://doi.org/10.24730/00000291
https://doi.org/10.24730/00000291e6501fe2-df28-4cb2-9851-585e39c3250e
名前 / ファイル | ライセンス | アクション |
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Item type | 紀要論文 / Departmental Bulletin Paper(1) | |||||
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公開日 | 2017-10-05 | |||||
タイトル | ||||||
言語 | ja | |||||
タイトル | 税負担削減行動、利益調整行動、およびBTDの一致性が価値関連性に及ぼす影響について | |||||
タイトル | ||||||
言語 | en | |||||
タイトル | Effect of Tax Avoidance, Earnings Management, and BTD Consistency on Book and Taxable Income Informativeness: Empirical Evidence from Japan | |||||
言語 | ||||||
言語 | jpn | |||||
キーワード | ||||||
主題Scheme | Other | |||||
主題 | 税負担削減行動 | |||||
キーワード | ||||||
主題Scheme | Other | |||||
主題 | 利益調整行動 | |||||
キーワード | ||||||
主題Scheme | Other | |||||
主題 | BTDの一致性 | |||||
キーワード | ||||||
主題Scheme | Other | |||||
主題 | 価値関連性 | |||||
資源タイプ | ||||||
資源タイプ識別子 | http://purl.org/coar/resource_type/c_6501 | |||||
資源タイプ | departmental bulletin paper | |||||
ID登録 | ||||||
ID登録 | 10.24730/00000291 | |||||
ID登録タイプ | JaLC | |||||
著者 |
後藤, 晃範
× 後藤, 晃範× 山下, 裕企× 平井, 裕久 |
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著者別名 | ||||||
識別子Scheme | WEKO | |||||
識別子 | 348 | |||||
識別子Scheme | e-Rad | |||||
識別子URI | https://kaken.nii.ac.jp/ja/search/?qm=70331684 | |||||
識別子 | 70331684 | |||||
姓名 | Goto, Akinori | |||||
言語 | en | |||||
著者別名 | ||||||
識別子Scheme | WEKO | |||||
識別子 | 350 | |||||
識別子Scheme | e-Rad | |||||
識別子URI | https://kaken.nii.ac.jp/ja/search/?qm=70256684 | |||||
識別子 | 70256684 | |||||
姓名 | Yamashita, Hiroki | |||||
言語 | en | |||||
著者別名 | ||||||
識別子Scheme | WEKO | |||||
識別子 | 349 | |||||
識別子Scheme | e-Rad | |||||
識別子URI | https://kaken.nii.ac.jp/ja/search/?qm=40399019 | |||||
識別子 | 40399019 | |||||
姓名 | Hirai, Hirohisa | |||||
言語 | en | |||||
書誌情報 |
ja : 大阪学院大学商・経営学論集 en : OSAKA GAKUIN UNIVERSITY REVIEW OF COMMERCE AND BUSINESS ADMINISTRATION 巻 43, 号 1, p. 1-14, 発行日 2017-09-30 |
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出版者 | ||||||
出版者 | 大阪学院大学商・経営学会 | |||||
ISSN | ||||||
収録物識別子タイプ | ISSN | |||||
収録物識別子 | 2189-7123 | |||||
論文ID(NAID) | ||||||
内容記述タイプ | Other | |||||
内容記述 | 120006349968 | |||||
著者版フラグ | ||||||
出版タイプ | VoR | |||||
出版タイプResource | http://purl.org/coar/version/c_970fb48d4fbd8a85 |