{"created":"2024-12-09T09:07:39.170609+00:00","id":2002127,"links":{},"metadata":{"_buckets":{"deposit":"3198a6d7-fead-4bd0-9fbd-9abf213257bb"},"_deposit":{"created_by":41,"id":"2002127","owners":[41],"pid":{"revision_id":0,"type":"depid","value":"2002127"},"status":"published"},"_oai":{"id":"oai:kindai.repo.nii.ac.jp:02002127","sets":["14:2667:1728522335637:1728528653230"]},"author_link":[],"item_1693381679919":{"attribute_name":"資源タイプ","attribute_value_mlt":[{"=資源タイプ識別子":"http://purl.org/coar/resource_type/c_93fc","resourcetype":"report","resourceuri":"http://purl.org/coar/resource_type/c_93fc"}]},"item_30001_bibliographic_information17":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicNumberOfPages":"6","bibliographic_titles":[{"bibliographic_title":"科学研究費助成事業研究成果報告書 (2023)","bibliographic_titleLang":"ja"}]}]},"item_30001_creator2":{"attribute_name":"研究代表者","attribute_type":"creator","attribute_value_mlt":[{"creatorAffiliations":[{"affiliationNameIdentifiers":[{"affiliationNameIdentifier":"34419","affiliationNameIdentifierScheme":"kakenhi"}],"affiliationNames":[{"affiliationName":"近畿大学","affiliationNameLang":"ja"},{"affiliationName":"Kindai University","affiliationNameLang":"en"}]}],"creatorNames":[{"creatorName":"大洲, 裕司 ","creatorNameLang":"ja"},{"creatorName":"Ohsu, Yuji","creatorNameLang":"en"}],"nameIdentifiers":[{"nameIdentifier":"90803453","nameIdentifierScheme":"e-Rad_Researcher"}]}]},"item_30001_description8":{"attribute_name":"内容記述","attribute_value_mlt":[{"subitem_description":"本研究は、企業の有価証券報告書における経営戦略・ビジネスモデルに関する情報開示の決定要因を調査した。制度改正に起因した企業の情報拡充を対象として分析をおこなった結果、(1)事前の予想に反して、市場の競争構造は開示行動に影響を与えているとはいえないこと、および、(2)事前の予想と整合して、有利子負債比率・社外取締役比率・外国人持株比率などのガバナンス関連の要因が開示行動に影響を与えていることを発見した。","subitem_description_language":"ja","subitem_description_type":"Abstract"},{"subitem_description":"This study investigates the determinants of disclosure of information on strategies and business models in corporate securities reports. We found that (1) contrary to prior expectations, the competitive structure of the market does not affect disclosure behavior, and (2) consistent with prior expectations, governance-related factors such as debt-to-capital ratio, ratio of outside directors, and ratio of foreign ownership affect disclosure behavior.\n","subitem_description_language":"en","subitem_description_type":"Abstract"},{"subitem_description":"研究分野：会計学","subitem_description_language":"ja","subitem_description_type":"Other"}]},"item_30001_file22":{"attribute_name":"ファイル情報","attribute_type":"file","attribute_value_mlt":[{"accessrole":"open_access","filename":"20K13645seika.pdf","filesize":[{"value":"79.1 KB"}],"format":"application/pdf","mimetype":"application/pdf","url":{"url":"https://kindai.repo.nii.ac.jp/record/2002127/files/20K13645seika.pdf"},"version_id":"8b8e6b66-7d5e-4762-90fb-56a666b9a0cf"}]},"item_30001_funding_reference15":{"attribute_name":"助成情報","attribute_value_mlt":[{"subitem_award_numbers":{"subitem_award_number":"20K13645","subitem_award_uri":"https://kaken.nii.ac.jp/grant/KAKENHI-PROJECT-20K13645/"},"subitem_award_titles":[{"subitem_award_title":"企業の経営戦略・ビジネスモデルに関する情報開示の要因と効果\n","subitem_award_title_language":"ja"},{"subitem_award_title":"The Determinants and Effects of Firm's Strategy Disclosure","subitem_award_title_language":"en"}],"subitem_funder_names":[{"subitem_funder_name":"独立行政法人日本学術振興会","subitem_funder_name_language":"ja"},{"subitem_funder_name":"Japan Society for the Promotion of Science","subitem_funder_name_language":"en"}]}]},"item_30001_language10":{"attribute_name":"言語","attribute_value_mlt":[{"subitem_language":"jpn"}]},"item_30001_subject7":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"経営戦略　　","subitem_subject_language":"ja","subitem_subject_scheme":"Other"},{"subitem_subject":"ビジネスモデル　","subitem_subject_language":"ja","subitem_subject_scheme":"Other"},{"subitem_subject":"ディスクロージャー　","subitem_subject_language":"ja","subitem_subject_scheme":"Other"},{"subitem_subject":"財務会計　","subitem_subject_language":"ja","subitem_subject_scheme":"Other"},{"subitem_subject":"会計学","subitem_subject_language":"ja","subitem_subject_scheme":"Other"}]},"item_30001_title0":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"企業の経営戦略・ビジネスモデルに関する情報開示の要因と効果\n\n","subitem_title_language":"ja"},{"subitem_title":"The Determinants and Effects of Firm's Strategy Disclosure","subitem_title_language":"en"}]},"item_30001_version_type12":{"attribute_name":"出版タイプ","attribute_value_mlt":[{"subitem_version_resource":"http://purl.org/coar/version/c_970fb48d4fbd8a85","subitem_version_type":"VoR"}]},"item_title":"企業の経営戦略・ビジネスモデルに関する情報開示の要因と効果\n\n","item_type_id":"40001","owner":"41","path":["1728528653230"],"pubdate":{"attribute_name":"PubDate","attribute_value":"2024-11-08"},"publish_date":"2024-11-08","publish_status":"0","recid":"2002127","relation_version_is_last":true,"title":["企業の経営戦略・ビジネスモデルに関する情報開示の要因と効果\n\n"],"weko_creator_id":"41","weko_shared_id":-1},"updated":"2024-12-13T08:04:21.613417+00:00"}