{"created":"2021-03-01T06:40:04.294812+00:00","id":33646,"links":{},"metadata":{"_buckets":{"deposit":"887e59fc-a0dd-437b-a854-9e21ed7701b7"},"_deposit":{"id":"33646","owners":[],"pid":{"revision_id":0,"type":"depid","value":"33646"},"status":"published"},"_oai":{"id":"oai:niigata-u.repo.nii.ac.jp:00033646","sets":["163:164:1432:1977","453:456"]},"item_7_alternative_title_1":{"attribute_name":"その他のタイトル","attribute_value_mlt":[{"subitem_alternative_title":"A Review of the Literature on Debt Covenants and Bank Monitoring in Terms of the InInfluence on Earning Management"}]},"item_7_biblio_info_6":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2019-09-15","bibliographicIssueDateType":"Issued"},"bibliographicPageEnd":"83","bibliographicPageStart":"57","bibliographicVolumeNumber":"107","bibliographic_titles":[{"bibliographic_title":"新潟大学経済論集"},{"bibliographic_title":"The Journal of Economics Niigata University","bibliographic_titleLang":"en"}]}]},"item_7_description_4":{"attribute_name":"抄録","attribute_value_mlt":[{"subitem_description":"本稿では，実証会計学における「負債仮説」に焦点を当て，日本企業を対象とした近年の負債仮説研究をレビューした。先行研究の結果を整理すると，財務制限条項設定の前後と財務制限条項違反の前後で，経営者の裁量行動に一定の傾向が観察されたが，必ずしも全ての先行研究に当てはまるわけではなく，負債仮説を検証した先行研究の結果は混在していると言わざるを得ない。本稿では，この理由を説明するために，銀行のモニタリングに焦点を当てた。金融機関の債権管理に関する文献によれば，銀行は借手企業を厳しくモニタリングしているが，シンジケート・ローンでは，それが弱まる可能性がある。銀行によるモニタリングは，経営者の裁量行動に強い影響を与えることから，今後の負債仮説研究においては，銀行によるモニタリングの強弱を識別することが有用であると考えられる。","subitem_description_type":"Abstract"}]},"item_7_full_name_3":{"attribute_name":"著者別名","attribute_value_mlt":[{"nameIdentifiers":[{"nameIdentifier":"158458","nameIdentifierScheme":"WEKO"}],"names":[{"name":"Inamura, Yumi"}]}]},"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":"稲村, 由美"}],"nameIdentifiers":[{"nameIdentifier":"158457","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":"2020-03-30"}],"displaytype":"detail","filename":"107_57-84.pdf","filesize":[{"value":"992.3 kB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"107_57-84","url":"https://niigata-u.repo.nii.ac.jp/record/33646/files/107_57-84.pdf"},"version_id":"9757e95a-7d3a-4988-a507-aadbeabedc9e"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"負債仮説","subitem_subject_scheme":"Other"},{"subitem_subject":"シンジケート・ローン","subitem_subject_scheme":"Other"},{"subitem_subject":"財務制限条項","subitem_subject_scheme":"Other"},{"subitem_subject":"銀行によるモニタリング","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":"財務制限条項と銀行のモニタリングに関する考察 : 経営者の裁量行動に及ぼす影響からの検討","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"財務制限条項と銀行のモニタリングに関する考察 : 経営者の裁量行動に及ぼす影響からの検討"},{"subitem_title":"A Review of the Literature on Debt Covenants and Bank Monitoring in Terms of the InInfluence on Earning Management","subitem_title_language":"en"}]},"item_type_id":"7","owner":"1","path":["456","1977"],"pubdate":{"attribute_name":"公開日","attribute_value":"2020-03-30"},"publish_date":"2020-03-30","publish_status":"0","recid":"33646","relation_version_is_last":true,"title":["財務制限条項と銀行のモニタリングに関する考察 : 経営者の裁量行動に及ぼす影響からの検討"],"weko_creator_id":"1","weko_shared_id":2},"updated":"2022-12-15T04:03:22.473451+00:00"}