{"_buckets": {"deposit": "f9295ffc-81f2-4497-a6ef-2ef2218f886b"}, "_deposit": {"id": "2000731", "owners": [1], "pid": {"revision_id": 0, "type": "depid", "value": "2000731"}, "status": "published"}, "_oai": {"id": "oai:niigata-u.repo.nii.ac.jp:02000731", "sets": ["456", "1666230331309"]}, "author_link": [], "item_1627361970403": {"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_7_biblio_info_6": {"attribute_name": "書誌情報", "attribute_value_mlt": [{"bibliographicIssueDates": {"bibliographicIssueDate": "2022-09", "bibliographicIssueDateType": "Issued"}, "bibliographicPageEnd": "125", "bibliographicPageStart": "103", "bibliographicVolumeNumber": "113", "bibliographic_titles": [{"bibliographic_title": "新潟大学経済論集", "bibliographic_titleLang": "ja"}, {"bibliographic_title": "The Journal of Economics Niigata University", "bibliographic_titleLang": "en"}]}]}, "item_7_description_4": {"attribute_name": "抄録", "attribute_value_mlt": [{"subitem_description": "本研究では、日本の社債発行市場に焦点を当て、適債基準撤廃後の1997年4月～2020年3月の計23年間に、日本国内で発行された普通社債の発行条件を調査した。具体的には、財務上の特約(会計ベース条項)の設定状況を調べた上で、財務上の特約と他の発行条件(金利スプレッド、社債管理会社の設置、社債管理手数料)との関係について調査・分析した。得られた結果は、会計情報が日本の社債発行市場において、確かに企業と債権者間の利害調整に役立てられていることを示すものであった。", "subitem_description_language": "ja", "subitem_description_type": "Abstract"}]}, "item_7_publisher_7": {"attribute_name": "出版者", "attribute_value_mlt": [{"subitem_publisher": "新潟大学経済学会", "subitem_publisher_language": "ja"}, {"subitem_publisher": "The Society of Economics Niigata University", "subitem_publisher_language": "en"}]}, "item_7_source_id_11": {"attribute_name": "書誌レコードID", "attribute_value_mlt": [{"subitem_source_identifier": "AN00183269", "subitem_source_identifier_type": "NCID"}]}, "item_7_source_id_9": {"attribute_name": "ISSN", "attribute_value_mlt": [{"subitem_source_identifier": "0286-1569", "subitem_source_identifier_type": "PISSN"}]}, "item_access_right": {"attribute_name": "アクセス権", "attribute_value_mlt": [{"subitem_access_right": "open access", "subitem_access_right_uri": "http://purl.org/coar/access_right/c_abf2"}]}, "item_creator": {"attribute_name": "著者", "attribute_type": "creator", "attribute_value_mlt": [{"creatorNames": [{"creatorName": "稲村, 由美", "creatorNameLang": "ja"}, {"creatorName": "Inamura, Yumi", "creatorNameLang": "en"}]}]}, "item_files": {"attribute_name": "ファイル情報", "attribute_type": "file", "attribute_value_mlt": [{"accessrole": "open_access", "date": [{"dateType": "Available", "dateValue": "2022-10-20"}], "displaytype": "detail", "download_preview_message": "", "file_order": 0, "filename": "113_103-125.pdf", "filesize": [{"value": "2.44MB"}], "format": "application/pdf", "future_date_message": "", "is_thumbnail": false, "licensetype": "license_free", "mimetype": "application/pdf", "size": "2.44MB", "url": {"objectType": "fulltext", "url": "https://niigata-u.repo.nii.ac.jp/record/2000731/files/113_103-125.pdf"}, "version_id": "530d77e5-6f0f-49b3-95ad-fa4cb2a21370"}]}, "item_keyword": {"attribute_name": "キーワード", "attribute_value_mlt": [{"subitem_subject": "社債発行市場", "subitem_subject_language": "ja", "subitem_subject_scheme": "Other"}, {"subitem_subject": "財務上の特約", "subitem_subject_language": "ja", "subitem_subject_scheme": "Other"}, {"subitem_subject": "会計情報の利害調整機能", "subitem_subject_language": "ja", "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": "社債の発行条件における財務上の特約の利用と役割", "item_titles": {"attribute_name": "タイトル", "attribute_value_mlt": [{"subitem_title": "社債の発行条件における財務上の特約の利用と役割", "subitem_title_language": "ja"}, {"subitem_title": "The Role of Debt Covenants in Public Debt Contracts", "subitem_title_language": "en"}]}, "item_type_id": "7", "owner": "1", "path": ["456", "1666230331309"], "permalink_uri": "http://hdl.handle.net/10191/0002000731", "pubdate": {"attribute_name": "PubDate", "attribute_value": "2022-10-20"}, "publish_date": "2022-10-20", "publish_status": "0", "recid": "2000731", "relation": {}, "relation_version_is_last": true, "title": ["社債の発行条件における財務上の特約の利用と役割"], "weko_shared_id": -1}