<?xml version="1.0" encoding="UTF-8"?><?xml-stylesheet type="text/xsl" href="static/style.xsl"?><OAI-PMH xmlns="http://www.openarchives.org/OAI/2.0/" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xsi:schemaLocation="http://www.openarchives.org/OAI/2.0/ http://www.openarchives.org/OAI/2.0/OAI-PMH.xsd"><responseDate>2026-09-26T11:53:19Z</responseDate><request verb="GetRecord" identifier="oai:repository.kulib.kyoto-u.ac.jp:2433/233830" metadataPrefix="dim">https://repository.kulib.kyoto-u.ac.jp/server/oai/request</request><GetRecord><record><header><identifier>oai:repository.kulib.kyoto-u.ac.jp:2433/233830</identifier><datestamp>2021-09-05T19:29:22Z</datestamp><setSpec>com_2433_48884</setSpec><setSpec>col_2433_65882</setSpec></header><metadata><dim:dim xmlns:dim="http://www.dspace.org/xmlns/dspace/dim" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xmlns:doc="http://www.lyncode.com/xoai" xsi:schemaLocation="http://www.dspace.org/xmlns/dspace/dim http://www.dspace.org/schema/dim.xsd">
   <dim:field mdschema="dc" element="contributor" qualifier="advisor">徳賀, 芳弘</dim:field>
   <dim:field mdschema="dc" element="contributor" qualifier="advisor">草野, 真樹</dim:field>
   <dim:field mdschema="dc" element="contributor" qualifier="advisor">藤井, 秀樹</dim:field>
   <dim:field mdschema="dc" element="contributor" qualifier="author" lang="en:1">Motokawa, Katsuhiro</dim:field>
   <dim:field mdschema="dc" element="contributor" qualifier="alternative" lang="ja:1">本川, 勝啓</dim:field>
   <dim:field mdschema="dc" element="contributor" qualifier="transcription" lang="ja-Kana:1">モトカワ, カツヒロ</dim:field>
   <dim:field mdschema="dc" element="date" qualifier="accessioned">2018-08-10T02:41:58Z</dim:field>
   <dim:field mdschema="dc" element="date" qualifier="available">2018-08-10T02:41:58Z</dim:field>
   <dim:field mdschema="dc" element="date" qualifier="issued">2018-07-23</dim:field>
   <dim:field mdschema="dc" element="date" qualifier="granted">2018-07-23</dim:field>
   <dim:field mdschema="dc" element="identifier" qualifier="uri">http://hdl.handle.net/2433/233830</dim:field>
   <dim:field mdschema="dc" element="identifier" qualifier="grantid">14301甲第21291号</dim:field>
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   <dim:field mdschema="dc" element="language" qualifier="iso">eng</dim:field>
   <dim:field mdschema="dc" element="publisher" lang="en">Kyoto University</dim:field>
   <dim:field mdschema="dc" element="publisher" qualifier="alternative" lang="ja">京都大学</dim:field>
   <dim:field mdschema="dc" element="rights" lang="en">[Chapter 5]This article is © Emerald Publishing Limited and permission has been granted for this version to appear here (https://repository.kulib.kyoto-u.ac.jp/dspace/handle/2433/65882). Emerald does not grant permission for this article to be further copied/distributed or hosted elsewhere without the express permission from Emerald Publishing Limited.</dim:field>
   <dim:field mdschema="dc" element="subject" lang="en">Human capital disclosure</dim:field>
   <dim:field mdschema="dc" element="subject" lang="en">Integrated reporting</dim:field>
   <dim:field mdschema="dc" element="subject" lang="en">Value relevance</dim:field>
   <dim:field mdschema="dc" element="subject" lang="en">Intellectual capital</dim:field>
   <dim:field mdschema="dc" element="subject" lang="en">Non-financial information</dim:field>
   <dim:field mdschema="dc" element="subject" qualifier="ndc">330</dim:field>
   <dim:field mdschema="dc" element="title" lang="en">Research on Corporate Disclosure of Human Capital:An Analysis from the Decision-Usefulness Approach</dim:field>
   <dim:field mdschema="dc" element="title" qualifier="alternative" lang="ja">企業における人的資本情報開示についての研究：意思決定有用性アプローチからの一考察</dim:field>
   <dim:field mdschema="dc" element="type">doctoral thesis</dim:field>
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   <dim:field mdschema="dc" element="description" qualifier="degreeuniversitycode">0048</dim:field>
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   <dim:field mdschema="dc" element="description" qualifier="degreenumber">経博第579号</dim:field>
   <dim:field mdschema="dc" element="description" qualifier="degreekucallnumber">新制||経||286(附属図書館)</dim:field>
   <dim:field mdschema="dc" element="description" qualifier="degreeaffiliation">京都大学大学院経済学研究科経済学専攻</dim:field>
   <dim:field mdschema="dc" element="description" qualifier="degreeexamcommittee">(主査)教授 徳賀 芳弘, 准教授 草野 真樹, 教授 藤井 秀樹</dim:field>
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   <dim:field mdschema="dc" element="description" qualifier="degreegrantor-en" lang="en:1">Kyoto University</dim:field>
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