{"created":"2023-06-20T16:44:58.417599+00:00","id":16228,"links":{},"metadata":{"_buckets":{"deposit":"d9bc1489-d817-4c50-91bc-f0d26ae40083"},"_deposit":{"created_by":3,"id":"16228","owners":[3],"pid":{"revision_id":0,"type":"depid","value":"16228"},"status":"published"},"_oai":{"id":"oai:kindai.repo.nii.ac.jp:00016228","sets":["14:923:1081:4131"]},"author_link":["28322"],"item_2_biblio_info_21":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2001-12-20","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"2","bibliographicPageEnd":"256","bibliographicPageStart":"235","bibliographicVolumeNumber":"48","bibliographic_titles":[{"bibliographic_title":"商経学叢"},{"bibliographic_title":"Kinki University journal of business and economics","bibliographic_titleLang":"en"}]}]},"item_2_description_33":{"attribute_name":"抄録","attribute_value_mlt":[{"subitem_description":"[概要] 本稿は，東証および大証に上場する2001年3月決算会社504社を対象として2001年7月に実施した「時価会計・企業統治に関する調査」の結果を集計し分析したものである。本調査によって，売買目的有価証券およびその他有価証券の時価評価ならびにへッジ会計の実態を浮き彫りにするとともに，時価会計が企業経営にどのような影響を及ぼしているかを明らかにした。また，金融の自由化・国際化という環境変化の下でコーポレー トガバナンスに対する経営管理者の意識動向を調査し，商法改正案の中で提案されている委員会制度および執行役制度の有効性について論じた。","subitem_description_type":"Abstract"}]},"item_2_description_41":{"attribute_name":"フォーマット","attribute_value_mlt":[{"subitem_description":"application/pdf","subitem_description_type":"Other"}]},"item_2_publisher_14":{"attribute_name":"出版者 名前","attribute_value_mlt":[{"subitem_publisher":"近畿大学商経学会"}]},"item_2_source_id_22":{"attribute_name":"ISSN","attribute_value_mlt":[{"subitem_source_identifier":"04502825","subitem_source_identifier_type":"ISSN"}]},"item_2_text_7":{"attribute_name":"著者(英)","attribute_value_mlt":[{"subitem_text_language":"en","subitem_text_value":"Urasaki, Naohiro"}]},"item_2_text_8":{"attribute_name":"著者 所属","attribute_value_mlt":[{"subitem_text_value":"近畿大学商経学部; 教授"}]},"item_2_text_9":{"attribute_name":"著者所属(翻訳)","attribute_value_mlt":[{"subitem_text_value":"Kinki University"}]},"item_2_version_type_12":{"attribute_name":"版","attribute_value_mlt":[{"subitem_version_resource":"http://purl.org/coar/version/c_be7fb7dd8ff6fe43","subitem_version_type":"NA"}]},"item_access_right":{"attribute_name":"アクセス権","attribute_value_mlt":[{"subitem_access_right":"metadata only access","subitem_access_right_uri":"http://purl.org/coar/access_right/c_14cb"}]},"item_creator":{"attribute_name":"著者","attribute_type":"creator","attribute_value_mlt":[{"creatorNames":[{"creatorName":"浦崎,  直浩"},{"creatorName":"ウラサキ, ナオヒロ","creatorNameLang":"ja-Kana"}],"nameIdentifiers":[{"nameIdentifier":"28322","nameIdentifierScheme":"WEKO"}]}]},"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":"時価会計・企業統治に関する実態分析","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"時価会計・企業統治に関する実態分析"},{"subitem_title":"Survey on Fair Value Accounting and Corporate Governance in Japan","subitem_title_language":"en"}]},"item_type_id":"2","owner":"3","path":["4131"],"pubdate":{"attribute_name":"公開日","attribute_value":"2016-06-30"},"publish_date":"2016-06-30","publish_status":"0","recid":"16228","relation_version_is_last":true,"title":["時価会計・企業統治に関する実態分析"],"weko_creator_id":"3","weko_shared_id":-1},"updated":"2023-06-20T22:36:46.000172+00:00"}