{"created":"2023-06-19T07:35:16.342362+00:00","id":776,"links":{},"metadata":{"_buckets":{"deposit":"633dbf8f-c692-488b-8e8c-7d23f8c14b31"},"_deposit":{"created_by":3,"id":"776","owners":[3],"pid":{"revision_id":0,"type":"depid","value":"776"},"status":"published"},"_oai":{"id":"oai:mejiro.repo.nii.ac.jp:00000776","sets":["1:18:82"]},"author_link":["2105","2108","2107","2106"],"item_3_biblio_info_12":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2007","bibliographicIssueDateType":"Issued"},"bibliographicPageEnd":"86","bibliographicPageStart":"75","bibliographicVolumeNumber":"(5)","bibliographic_titles":[{"bibliographic_title":"目白大学経営学研究"},{"bibliographic_title":"Mejiro journal of management","bibliographic_titleLang":"en"}]}]},"item_3_description_10":{"attribute_name":"抄録(日)","attribute_value_mlt":[{"subitem_description":"企業情報ディスクロージャーを取り巻く情報の送り手,受け手,および媒介者の三者の関係は特定の法目的や規制目的といった制約下にある強制的企業情報ディスクロージャーと任意企業情報ディスクロージャーの融合といった形で顕在化される。本稿では自発的なIR活動である任意企業情報ディスクロージャーを柱とし,新たな企業情報ディスクロージャー制度を構築していく必要性が生ずることから,この限りにおいて基準設定主体を問い直すことの必要性を強調する。会計諸手続きは一般投資家や行政に対する規範的行為としては是認されうるとしても,経営者が外部へ情報を公開することに関して,常に受身的存在であるという制約を受けることになる。しかし行政が情報公開を要求すると同時に,組織内おいても会計情報公開を政策として実施する観点から経営者の会計情報公開動機は行政のみならず経営者のゲーム論的行動から価値判断を含んだものに陥り易いという問題点を有している。その理由は,経営者が外部へ情報を公開することに関して,常に受身的存在であることと現行の諸慣行のもとでは経営者に情報操作の時間的余裕を与え過ぎることにある。","subitem_description_type":"Other"}]},"item_3_description_11":{"attribute_name":"抄録(英)","attribute_value_mlt":[{"subitem_description":"This note presents a brief historical development in Japanese accounting disclosure and necessity for disclosure of intangible managerial resources. We advance a proposal on timely disclosure in terms of a standard platform of intangible managerial resources. An example of timely disclosure with the platform describes intangible changes in management and business circumstance as a change in dispersion of profit prospecting. The measure of dispersion with respect to profit prospecting is extremely useful for comparison of different types of companies.","subitem_description_type":"Other"}]},"item_3_description_15":{"attribute_name":"表示順","attribute_value_mlt":[{"subitem_description":"10","subitem_description_type":"Other"}]},"item_3_description_16":{"attribute_name":"アクセション番号","attribute_value_mlt":[{"subitem_description":"KJ00004766441","subitem_description_type":"Other"}]},"item_3_description_2":{"attribute_name":"ページ属性","attribute_value_mlt":[{"subitem_description":"P","subitem_description_type":"Other"}]},"item_3_source_id_1":{"attribute_name":"雑誌書誌ID","attribute_value_mlt":[{"subitem_source_identifier":"AA11843415","subitem_source_identifier_type":"NCID"}]},"item_3_source_id_19":{"attribute_name":"ISSN","attribute_value_mlt":[{"subitem_source_identifier":"1348-5776","subitem_source_identifier_type":"ISSN"}]},"item_3_text_6":{"attribute_name":"著者所属(日)","attribute_value_mlt":[{"subitem_text_value":"目白大学経営学部経営学科"},{"subitem_text_value":"株式会社アートパーク"}]},"item_creator":{"attribute_name":"著者","attribute_type":"creator","attribute_value_mlt":[{"creatorNames":[{"creatorName":"寺崎, 克志"},{"creatorName":"テラサキ, カツシ","creatorNameLang":"ja-Kana"}],"nameIdentifiers":[{"nameIdentifier":"2105","nameIdentifierScheme":"WEKO"}]},{"creatorNames":[{"creatorName":"朴, 貞夏"}],"nameIdentifiers":[{"nameIdentifier":"2106","nameIdentifierScheme":"WEKO"}]},{"creatorNames":[{"creatorName":"TERASAKI, Katsushi","creatorNameLang":"en"}],"nameIdentifiers":[{"nameIdentifier":"2107","nameIdentifierScheme":"WEKO"}]},{"creatorNames":[{"creatorName":"PARK, Jung ha","creatorNameLang":"en"}],"nameIdentifiers":[{"nameIdentifier":"2108","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":"2017-10-20"}],"displaytype":"detail","filename":"KJ00004766441.pdf","filesize":[{"value":"1.2 MB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"KJ00004766441.pdf","url":"https://mejiro.repo.nii.ac.jp/record/776/files/KJ00004766441.pdf"},"version_id":"75e4c745-1254-422e-9436-a4f2a056089f"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"タイムリー・ディスクロージャー","subitem_subject_scheme":"Other"},{"subitem_subject":"任意企業情報ディスクロージャー","subitem_subject_scheme":"Other"},{"subitem_subject":"強制的企業情報ディスクロージャー","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":"タイムリー・ディスクロージャーの諸問題","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"タイムリー・ディスクロージャーの諸問題"},{"subitem_title":"A Note on the Problems in Timely Disclosure","subitem_title_language":"en"}]},"item_type_id":"3","owner":"3","path":["82"],"pubdate":{"attribute_name":"公開日","attribute_value":"2017-10-20"},"publish_date":"2017-10-20","publish_status":"0","recid":"776","relation_version_is_last":true,"title":["タイムリー・ディスクロージャーの諸問題"],"weko_creator_id":"3","weko_shared_id":-1},"updated":"2023-06-19T08:08:09.063311+00:00"}