{"created":"2023-07-25T10:29:31.117659+00:00","id":775,"links":{},"metadata":{"_buckets":{"deposit":"19cf38d4-31b3-44f0-b23a-7c9961314c34"},"_deposit":{"created_by":1,"id":"775","owners":[1],"pid":{"revision_id":0,"type":"depid","value":"775"},"status":"published"},"_oai":{"id":"oai:hue.repo.nii.ac.jp:00000775","sets":["46:120:206:209"]},"author_link":["1945","1946"],"item_10002_biblio_info_7":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2012-09-30","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"2","bibliographicPageEnd":"20","bibliographicPageStart":"7","bibliographicVolumeNumber":"35","bibliographic_titles":[{"bibliographic_title":"広島経済大学経済研究論集"},{"bibliographic_title":"HUE Journal of Economics and Business","bibliographic_titleLang":"en"}]}]},"item_10002_description_19":{"attribute_name":"フォーマット","attribute_value_mlt":[{"subitem_description":"application/pdf","subitem_description_type":"Other"}]},"item_10002_description_6":{"attribute_name":"内容記述","attribute_value_mlt":[{"subitem_description":"1.はじめに 2.先行研究と仮説の設定 2.1 買収防衛策導入企業の経営者の利益調整行動 2.2 買収防衛策導入企業の短期の株価形成と経営者の利益調整行動との関連性 3.リサーチ・デザイン 3.1 裁量的会計発生高の推定方法 3.2 経営者の利益調整行動(裁量的会計発生高)の検証方法 3.3 短期株価の形成と経営者の裁量的会計発生高の関連性の検証方法 4.分析の結果と仮説の検証 4.1 経営者の利益調整行動(裁量的会計発生高)の分析結果 4.2 短期株価の形成と経営者の裁量的会計発生高 の関連性の分析結果 5.おわりに(結果の要約と今後の課題)","subitem_description_type":"Other"}]},"item_10002_publisher_8":{"attribute_name":"出版者","attribute_value_mlt":[{"subitem_publisher":"広島経済大学経済学会"}]},"item_10002_source_id_11":{"attribute_name":"書誌レコードID","attribute_value_mlt":[{"subitem_source_identifier":"AN00212083","subitem_source_identifier_type":"NCID"}]},"item_10002_source_id_9":{"attribute_name":"ISSN","attribute_value_mlt":[{"subitem_source_identifier":"0387-1436","subitem_source_identifier_type":"ISSN"}]},"item_10002_version_type_20":{"attribute_name":"著者版フラグ","attribute_value_mlt":[{"subitem_version_resource":"http://purl.org/coar/version/c_970fb48d4fbd8a85","subitem_version_type":"VoR"}]},"item_creator":{"attribute_name":"著者","attribute_type":"creator","attribute_value_mlt":[{"creatorNames":[{"creatorName":"重本, 洋一"},{"creatorName":"シゲモト, ヨウイチ","creatorNameLang":"ja-Kana"}],"nameIdentifiers":[{"nameIdentifier":"1945","nameIdentifierScheme":"WEKO"}]},{"creatorNames":[{"creatorName":"Shigemoto, Yoichi","creatorNameLang":"en"}],"nameIdentifiers":[{"nameIdentifier":"1946","nameIdentifierScheme":"WEKO"}]}]},"item_files":{"attribute_name":"ファイル情報","attribute_type":"file","attribute_value_mlt":[{"accessrole":"open_date","date":[{"dateType":"Available","dateValue":"2023-02-28"}],"displaytype":"detail","filename":"keizai2012350202.pdf","filesize":[{"value":"765.4 kB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"keizai2012350202.pdf","url":"https://hue.repo.nii.ac.jp/record/775/files/keizai2012350202.pdf"},"version_id":"a72a2ca5-6a5d-481d-8dc1-3862c9b5cd4b"}]},"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":"買収防衛策導入企業における短期株価異常リターンと経営者の利益調整行動","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"買収防衛策導入企業における短期株価異常リターンと経営者の利益調整行動"},{"subitem_title":"The Relationship between Short-Term Abnormal Stock Price Returns and Earnings Management in Companies Which Introduce Poison Pill Anti-Takeover Measures","subitem_title_language":"en"}]},"item_type_id":"10002","owner":"1","path":["209"],"pubdate":{"attribute_name":"公開日","attribute_value":"2023-02-28"},"publish_date":"2023-02-28","publish_status":"0","recid":"775","relation_version_is_last":true,"title":["買収防衛策導入企業における短期株価異常リターンと経営者の利益調整行動"],"weko_creator_id":"1","weko_shared_id":-1},"updated":"2023-07-25T11:05:58.418344+00:00"}