{"created":"2023-05-15T14:47:06.575965+00:00","id":10836,"links":{},"metadata":{"_buckets":{"deposit":"a8f8b061-3036-414f-8014-0498796280a6"},"_deposit":{"created_by":11,"id":"10836","owners":[11],"pid":{"revision_id":0,"type":"depid","value":"10836"},"status":"published"},"_oai":{"id":"oai:ksu.repo.nii.ac.jp:00010836","sets":["14:6:1076"]},"author_link":["22713"],"control_number":"10836","item_10002_biblio_info_7":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2023-03","bibliographicIssueDateType":"Issued"},"bibliographicPageEnd":"32","bibliographicPageStart":"20","bibliographicVolumeNumber":"10","bibliographic_titles":[{"bibliographic_title":"京都産業大学経済学レビュー","bibliographic_titleLang":"ja"},{"bibliographic_title":"KYOTO SANGYO UNIVERSITY ECONOMIC REVIEW","bibliographic_titleLang":"en"}]}]},"item_10002_description_5":{"attribute_name":"抄録","attribute_value_mlt":[{"subitem_description":"本研究は、倒産法制の改正が債権者と債務者の権利を変化させることによって企業の株価に影響を及ぼすことを実証するものである。民事再生法制定の経済的影響が価値の創造にあること、もしくは別除権制度採用による価値の移転にあること、または事後の効果が事前に翻って資金制約が起こること、の三つの仮説をもとに、イベントスタディとともに企業ごとの超過リターンに対してクロスセクション分析を行った。その結果はいずれの仮説を支持するものではなく、むしろ民事再生法が再生計画による減資を認めたことにより、財務危機に対する株主責任が明確になったことに整合的な結果を得た。その含意は倒産法改正が企業価値に影響を及ぼすことを示した点、民事再生法が企業価値に影響を及ぼす経路が100％減資による株主責任の明確化といった日本固有の事情にあった点、さらに制度から企業価値への因果関係が存在することを実証した点にある。","subitem_description_type":"Abstract"}]},"item_10002_publisher_8":{"attribute_name":"出版者","attribute_value_mlt":[{"subitem_publisher":"京都産業大学通信制大学院経済学研究会"}]},"item_10002_source_id_9":{"attribute_name":"ISSN","attribute_value_mlt":[{"subitem_source_identifier":"2188-0697","subitem_source_identifier_type":"EISSN"}]},"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":"登, 淳一郎","creatorNameLang":"ja"},{"creatorName":"ノボル, ジュンイチロウ","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":"2023-03-24"}],"displaytype":"detail","filename":"KSUER_10_20.pdf","filesize":[{"value":"702.0 kB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"KSUER_10_20.pdf","url":"https://ksu.repo.nii.ac.jp/record/10836/files/KSUER_10_20.pdf"},"version_id":"c1db8c9c-abca-4d3a-a6f3-787f123add30"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"Law and Finance","subitem_subject_scheme":"Other"},{"subitem_subject":"民事再生法","subitem_subject_scheme":"Other"},{"subitem_subject":"担保権消滅制度","subitem_subject_scheme":"Other"},{"subitem_subject":"減資","subitem_subject_scheme":"Other"},{"subitem_subject":"イベントスタディ","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":"倒産法改正が企業価値に及ぼす効果","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"倒産法改正が企業価値に及ぼす効果","subitem_title_language":"ja"}]},"item_type_id":"10002","owner":"11","path":["1076"],"pubdate":{"attribute_name":"PubDate","attribute_value":"2023-03-24"},"publish_date":"2023-03-24","publish_status":"0","recid":"10836","relation_version_is_last":true,"title":["倒産法改正が企業価値に及ぼす効果"],"weko_creator_id":"11","weko_shared_id":-1},"updated":"2024-04-05T06:17:34.185392+00:00"}