{"_buckets": {"deposit": "dba7761e-0ec0-4271-8a06-07f228094e46"}, "_deposit": {"created_by": 2, "id": "878", "owners": [2], "pid": {"revision_id": 0, "type": "depid", "value": "878"}, "status": "published"}, "_oai": {"id": "oai:kutarr.kochi-tech.ac.jp:00000878", "sets": ["20"]}, "author_link": ["2357", "2356"], "item_5_biblio_info_7": {"attribute_name": "書誌情報", "attribute_value_mlt": [{"bibliographicIssueDates": {"bibliographicIssueDate": "2008-03", "bibliographicIssueDateType": "Issued"}, "bibliographicIssueNumber": "1", "bibliographicVolumeNumber": "4", "bibliographic_titles": [{"bibliographic_title": "Society for Social Management Systems Internet Journal"}]}]}, "item_5_description_4": {"attribute_name": "抄録", "attribute_value_mlt": [{"subitem_description": "This exploratory paper has attempted to use case studies to probe the role non-financial corporation intangibles information plays in professional investors’ equity investment decisions. Cross market analysis is made to compare the usefulness of intangibles information in different cultures and financial systems. It was found that corporation intangibles information was used in both domestic and foreign equity investment decisions as supplement information to financial reporting. Objective and subjective (impressionistic) information on corporation intangibles was used in major investment decision phases such as search, valuation, hold, buy and sell and contributed to earnings estimates, company valuations and to JFI confidence in their valuations. Corporate intangibles information widened JFI information sets, improved judgments and increased chances of ‘getting lucky’. Compared with domestic investment, international investors first of all have to tackle the devil of such information’s uncertainty problem and knowledge problems which are two main barriers to intangibles information usage especially in emerging markets. The uncertainty problem and knowledge problem originated from culture difference have great influence on the information access and information interpretation. Foreign investors’ relative advantage (disadvantages) to local investors in the developed information markets is different from that in the emerging information markets. Investors’ relative positions in different information markets have an effect on their use of intangibles information. This paper may inform regulation making as the issue of regulation on intangibles information disclosure is all the more pertinent in consideration of accelerating globalization and international equity investment. This paper provides insight into the value relevance of intangibles information in complex international investment, and may serve as a basis for further theoretical and empirical research.", "subitem_description_type": "Abstract"}]}, "item_5_publisher_36": {"attribute_name": "出版者", "attribute_value_mlt": [{"subitem_publisher": "Society for Social Management Systems"}]}, "item_5_source_id_11": {"attribute_name": "ISSN", "attribute_value_mlt": [{"subitem_source_identifier": "2432-552X", "subitem_source_identifier_type": "ISSN"}]}, "item_5_version_type_19": {"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": "Yao, Jun"}], "nameIdentifiers": [{"nameIdentifier": "2356", "nameIdentifierScheme": "WEKO"}]}, {"creatorNames": [{"creatorName": "Koga, Chitoshi"}], "nameIdentifiers": [{"nameIdentifier": "2357", "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": "2019-02-13"}], "displaytype": "detail", "download_preview_message": "", "file_order": 0, "filename": "SMS08-107.pdf", "filesize": [{"value": "169.2 kB"}], "format": "application/pdf", "future_date_message": "", "is_thumbnail": false, "licensetype": "license_free", "mimetype": "application/pdf", "size": 169200.0, "url": {"label": "SMS08-107.pdf", "url": "https://kutarr.kochi-tech.ac.jp/record/878/files/SMS08-107.pdf"}, "version_id": "b9206107-d53b-4108-9154-772999b56203"}]}, "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": "conference paper", "resourceuri": "http://purl.org/coar/resource_type/c_5794"}]}, "item_title": "Using Corporation Intangibles Information to Make Investment Decisions in the Background of Globalization", "item_titles": {"attribute_name": "タイトル", "attribute_value_mlt": [{"subitem_title": "Using Corporation Intangibles Information to Make Investment Decisions in the Background of Globalization"}]}, "item_type_id": "5", "owner": "2", "path": ["20"], "permalink_uri": "http://hdl.handle.net/10173/1672", "pubdate": {"attribute_name": "公開日", "attribute_value": "2018-02-06"}, "publish_date": "2018-02-06", "publish_status": "0", "recid": "878", "relation": {}, "relation_version_is_last": true, "title": ["Using Corporation Intangibles Information to Make Investment Decisions in the Background of Globalization"], "weko_shared_id": -1}