{"id":16413,"date":"2026-09-18T09:32:02","date_gmt":"2026-09-18T00:32:02","guid":{"rendered":"https:\/\/www.waseda.jp\/fcom\/soc\/?p=16413"},"modified":"2026-09-18T19:16:56","modified_gmt":"2026-09-18T10:16:56","slug":"%e3%80%90%e5%95%86%e5%ad%a6%e9%83%a8%e3%80%91%e5%ba%83%e7%94%b0-%e7%9c%9f%e4%b8%80-%e6%95%99%e6%8e%88%e3%81%ae%e8%ab%96%e6%96%87%e3%81%8c%e5%ad%a6%e8%a1%93%e9%9b%91%e8%aa%8c%e3%81%ab%e6%8e%b2-2-2","status":"publish","type":"post","link":"https:\/\/www.waseda.jp\/fcom\/soc\/news\/16413","title":{"rendered":"\u6cb3\u5185\u5c71\u3000\u62d3\u78e8 \u51c6\u6559\u6388\u304c\u65e5\u672c\u4f1a\u8a08\u7814\u7a76\u5b66\u4f1a \u5b66\u4f1a\u8cde\u3092\u53d7\u8cde\u3057\u307e\u3057\u305f"},"content":{"rendered":"<p>2026\u5e749\u67087\u65e5\u3001\u5546\u5b66\u90e8 <a href=\"https:\/\/w-rdb.waseda.jp\/html\/100004396_ja.html\" target=\"_blank\" rel=\"noopener\">\u6cb3\u5185\u5c71\u3000\u62d3\u78e8 \u51c6\u6559\u6388<\/a>\u304c\u65e5\u672c\u4f1a\u8a08\u7814\u7a76\u5b66\u4f1a\u7b2c85\u56de\u5927\u4f1a\u306b\u304a\u3044\u3066\u3001\u5b66\u4f1a\u8cde\u3092\u53d7\u8cde\u3057\u307e\u3057\u305f\u3002<\/p>\n<p style=\"padding-left: 30px;\">\u25cbThe Usefulness of GAAP Earnings in Financial Covenants\uff08\u5b66\u4f1a\u8cde\u53d7\u8cde\uff09<br \/>\n\u63b2\u8f09\u8a8c\uff1aJournal of International Accounting Research<br \/>\n\u5916\u90e8\u30ea\u30f3\u30af\uff1a<a href=\"https:\/\/doi.org\/10.2308\/JIAR-2023-047\" target=\"_blank\" rel=\"noopener\">https:\/\/doi.org\/10.2308\/JIAR-2023-047<\/a><\/p>\n<h4>\u6cb3\u5185\u5c71\u3000\u62d3\u78e8 \u51c6\u6559\u6388\u3088\u308a<\/h4>\n<p>\u672c\u7814\u7a76\u306f\u3001\u65e5\u672c\u4f01\u696d\u306e\u50b5\u52d9\u5951\u7d04\u306b\u4ed8\u3055\u308c\u308b\u8ca1\u52d9\u5236\u9650\u6761\u9805\u306b\u304a\u3044\u3066\u3001\u306a\u305c\u65e5\u672c\u7279\u6709\u306e\u300c\u7d4c\u5e38\u5229\u76ca\u300d\u304c\u591a\u7528\u3055\u308c\u308b\u304b\u3092\u691c\u8a3c\u3057\u305f\u3082\u306e\u3067\u3059\u3002\u7d4c\u5e38\u5229\u76ca\u3092\u7528\u3044\u308b\u5951\u7d04\u307b\u3069\u3001\u3053\u308c\u4ee5\u5916\u306b\u8a2d\u5b9a\u3055\u308c\u308b\u8ca1\u52d9\u5236\u9650\u6761\u9805\u306e\u7a2e\u985e\u6570\u304c\u5c11\u306a\u3044\u3068\u3044\u3046\u7d50\u679c\u304b\u3089\u3001\u7d4c\u5e38\u5229\u76ca\u304c\u4f01\u696d\u6d3b\u52d5\u5168\u822c\u3092\u53cd\u6620\u3059\u308b\u5305\u62ec\u7684\u306a\u696d\u7e3e\u6307\u6a19\u3068\u3057\u3066\u6a5f\u80fd\u3057\u3001\u3053\u306e\u7d50\u679c\u3001\u5951\u7d04\u30b3\u30b9\u30c8\u304c\u7bc0\u6e1b\u3055\u308c\u3066\u3044\u308b\u53ef\u80fd\u6027\u3092\u63d0\u793a\u3057\u3066\u3044\u307e\u3059\u3002<br \/>\n\u4f1d\u7d71\u3042\u308b\u65e5\u672c\u4f1a\u8a08\u7814\u7a76\u5b66\u4f1a\u306e\u5b66\u4f1a\u8cde\u3092\u53d7\u8cde\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u3001\u5927\u5909\u306b\u5149\u6804\u306b\u601d\u3044\u307e\u3059\u3002\u5b66\u4f1a\u95a2\u4fc2\u8005\u3092\u306f\u3058\u3081\u3001\u591a\u304f\u306e\u7686\u69d8\u306e\u3054\u652f\u63f4\u306b\u611f\u8b1d\u7533\u3057\u4e0a\u3052\u307e\u3059\u3002<\/p>\n","protected":false},"excerpt":{"rendered":"<p>2026\u5e749\u67087\u65e5\u3001\u5546\u5b66\u90e8 \u6cb3\u5185\u5c71\u3000\u62d3\u78e8 \u51c6\u6559\u6388\u304c\u65e5\u672c\u4f1a\u8a08\u7814\u7a76\u5b66\u4f1a\u7b2c85\u56de\u5927\u4f1a\u306b\u304a\u3044\u3066\u3001\u5b66\u4f1a\u8cde\u3092\u53d7\u8cde\u3057\u307e\u3057\u305f\u3002 \u25cbThe Usefulness of GAAP Earnings in Financial Covenant [&hellip;]<\/p>\n","protected":false},"author":5,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[100,1],"tags":[54],"class_list":["post-16413","post","type-post","status-publish","format-standard","hentry","category-news-en","category-news","tag-research"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.waseda.jp\/fcom\/soc\/wp-json\/wp\/v2\/posts\/16413","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.waseda.jp\/fcom\/soc\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.waseda.jp\/fcom\/soc\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.waseda.jp\/fcom\/soc\/wp-json\/wp\/v2\/users\/5"}],"replies":[{"embeddable":true,"href":"https:\/\/www.waseda.jp\/fcom\/soc\/wp-json\/wp\/v2\/comments?post=16413"}],"version-history":[{"count":1,"href":"https:\/\/www.waseda.jp\/fcom\/soc\/wp-json\/wp\/v2\/posts\/16413\/revisions"}],"predecessor-version":[{"id":16436,"href":"https:\/\/www.waseda.jp\/fcom\/soc\/wp-json\/wp\/v2\/posts\/16413\/revisions\/16436"}],"wp:attachment":[{"href":"https:\/\/www.waseda.jp\/fcom\/soc\/wp-json\/wp\/v2\/media?parent=16413"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.waseda.jp\/fcom\/soc\/wp-json\/wp\/v2\/categories?post=16413"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.waseda.jp\/fcom\/soc\/wp-json\/wp\/v2\/tags?post=16413"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}