{"created":"2021-03-01T06:32:55.672612+00:00","id":27250,"links":{},"metadata":{"_buckets":{"deposit":"1100deb6-dbcf-44ea-b5ac-7cc799819e04"},"_deposit":{"id":"27250","owners":[],"pid":{"revision_id":0,"type":"depid","value":"27250"},"status":"published"},"_oai":{"id":"oai:niigata-u.repo.nii.ac.jp:00027250","sets":["163:164:1432:1450","453:456"]},"item_7_alternative_title_1":{"attribute_name":"その他のタイトル","attribute_value_mlt":[{"subitem_alternative_title":"Case Study on Produce Co., Ltd. in Bankruptcy by Focusing on Accounting Auditor and Management"}]},"item_7_biblio_info_6":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2009-09","bibliographicIssueDateType":"Issued"},"bibliographicPageEnd":"234","bibliographicPageStart":"205","bibliographicVolumeNumber":"87","bibliographic_titles":[{"bibliographic_title":"新潟大学経済論集"},{"bibliographic_title":"新潟大学経済論集","bibliographic_titleLang":"en"}]}]},"item_7_description_4":{"attribute_name":"抄録","attribute_value_mlt":[{"subitem_description":"この論文の目的は工作機械メーカー「プロデュース」（新潟県長岡市）の経営破綻を会計監査人と経営者に焦点を当てて考察することにある．「プロデュース」は，「地方・ものづくり・中小」からのサクセス・ストーリーを展開し，新興企業の星と期待されたジャスダック証券取引所上場企業だった．「プロデュース」株は「クリーン・エネルギー関連銘柄」として注目を集め，「プロデュース」の社長，佐藤英児は「時代の寵児」として衆目を集めた．ところが，2008年9月26日，「プロデュース」は民事再生法の適用を申請し，突然に経営破たんした．きっかけは循環取引による粉飾決算の容疑だった．","subitem_description_type":"Abstract"}]},"item_7_full_name_3":{"attribute_name":"著者別名","attribute_value_mlt":[{"nameIdentifiers":[{"nameIdentifier":"158628","nameIdentifierScheme":"WEKO"}],"names":[{"name":"Saito, Tatsuhiro"}]}]},"item_7_publisher_7":{"attribute_name":"出版者","attribute_value_mlt":[{"subitem_publisher":"新潟大学経済学会"}]},"item_7_select_19":{"attribute_name":"著者版フラグ","attribute_value_mlt":[{"subitem_select_item":"publisher"}]},"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":"02861569","subitem_source_identifier_type":"ISSN"}]},"item_creator":{"attribute_name":"著者","attribute_type":"creator","attribute_value_mlt":[{"creatorNames":[{"creatorName":"齋藤, 達弘"}],"nameIdentifiers":[{"nameIdentifier":"158627","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":"2019-08-20"}],"displaytype":"detail","filename":"87_205-234.pdf","filesize":[{"value":"1.6 MB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"87_205-234.pdf","url":"https://niigata-u.repo.nii.ac.jp/record/27250/files/87_205-234.pdf"},"version_id":"c94fb1ee-1f1f-4ed6-b954-0c82ae7b5f48"}]},"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":"工作機械メーカー「プロデュース」の経営破綻 : 会計監査人と経営者に焦点を当てた考察","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"工作機械メーカー「プロデュース」の経営破綻 : 会計監査人と経営者に焦点を当てた考察"},{"subitem_title":"工作機械メーカー「プロデュース」の経営破綻 : 会計監査人と経営者に焦点を当てた考察","subitem_title_language":"en"}]},"item_type_id":"7","owner":"1","path":["456","1450"],"pubdate":{"attribute_name":"公開日","attribute_value":"2009-10-06"},"publish_date":"2009-10-06","publish_status":"0","recid":"27250","relation_version_is_last":true,"title":["工作機械メーカー「プロデュース」の経営破綻 : 会計監査人と経営者に焦点を当てた考察"],"weko_creator_id":"1","weko_shared_id":null},"updated":"2022-12-15T03:57:10.695498+00:00"}