{"created":"2023-06-19T11:40:54.063042+00:00","id":1156,"links":{},"metadata":{"_buckets":{"deposit":"b179ade2-84d7-4fe5-a0d9-cbe4e4666efa"},"_deposit":{"created_by":14,"id":"1156","owners":[14],"pid":{"revision_id":0,"type":"depid","value":"1156"},"status":"published"},"_oai":{"id":"oai:setsunan.repo.nii.ac.jp:00001156","sets":["1:3:234:186:187"]},"author_link":["1976"],"item_10002_biblio_info_7":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2019-02","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"1・2","bibliographicPageEnd":"42","bibliographicPageStart":"31","bibliographicVolumeNumber":"26","bibliographic_titles":[{"bibliographic_title":"経営情報研究：摂南大学経営学部論集"}]}]},"item_10002_description_5":{"attribute_name":"抄録","attribute_value_mlt":[{"subitem_description":"監査役はコーポレート・ガバナンスの担い手であるが、その影響力についてデータを用いた検証は途上にある。本稿では業績予想が経営者の判断に委ねられていることに注目し、監査役の影響力についてプリミティブな証拠の提示を試みた。その結果、社外常勤監査役がいる企業では業績予想の修正回数が抑制されていることが分かった。この結果は、コーポレート・ガバナンスにおける監査役の重要性を示すとともに、現行制度下にあって監査役には独立性とともに企業との情報の非対称性を緩和する姿勢が肝要であることを示唆している。","subitem_description_type":"Abstract"}]},"item_10002_source_id_9":{"attribute_name":"ISSN","attribute_value_mlt":[{"subitem_source_identifier":"1340-2617","subitem_source_identifier_type":"ISSN"}]},"item_10002_text_24":{"attribute_name":"記事種別","attribute_value_mlt":[{"subitem_text_value":"研究論文"}]},"item_creator":{"attribute_name":"著者","attribute_type":"creator","attribute_value_mlt":[{"creatorNames":[{"creatorName":"岩坪, 加紋"},{"creatorName":"イワツボ, カモン","creatorNameLang":"ja-Kana"}],"nameIdentifiers":[{}]}]},"item_files":{"attribute_name":"ファイル情報","attribute_type":"file","attribute_value_mlt":[{"accessrole":"open_date","date":[{"dateType":"Available","dateValue":"2019-03-19"}],"displaytype":"detail","filename":"2018_26_1_2_003i_iwatsubo.pdf","filesize":[{"value":"845.2 kB"}],"format":"application/pdf","license_note":"Copyright（c）2019 by Setsunan University","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"監査役と業績予想修正の関連性に関する一研究","url":"https://setsunan.repo.nii.ac.jp/record/1156/files/2018_26_1_2_003i_iwatsubo.pdf"},"version_id":"c7601212-4d2e-4625-9c2d-b086c90fe9b5"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"コーポレート・ガバナンス","subitem_subject_scheme":"Other"},{"subitem_subject":"業績予想の修正","subitem_subject_scheme":"Other"},{"subitem_subject":"社外常勤監査役","subitem_subject_scheme":"Other"},{"subitem_subject":"情報の非対称性","subitem_subject_scheme":"Other"}]},"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":"監査役と業績予想修正の関連性に関する一研究","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"監査役と業績予想修正の関連性に関する一研究"}]},"item_type_id":"10002","owner":"14","path":["187"],"pubdate":{"attribute_name":"公開日","attribute_value":"2019-04-01"},"publish_date":"2019-04-01","publish_status":"0","recid":"1156","relation_version_is_last":true,"title":["監査役と業績予想修正の関連性に関する一研究"],"weko_creator_id":"14","weko_shared_id":-1},"updated":"2023-06-19T12:01:46.281361+00:00"}