{"created":"2023-05-15T13:16:45.482874+00:00","id":1607,"links":{},"metadata":{"_buckets":{"deposit":"a11a85f7-aeb9-433d-a195-6386d58ffdf4"},"_deposit":{"created_by":20,"id":"1607","owners":[20],"pid":{"revision_id":0,"type":"depid","value":"1607"},"status":"published"},"_oai":{"id":"oai:ncu.repo.nii.ac.jp:00001607","sets":["13:7:375:436"]},"author_link":["1703"],"item_10_alternative_title_2":{"attribute_name":"タイトルヨミ","attribute_value_mlt":[{"subitem_alternative_title":"ガバナンス コウゾウ ノ チガイ ガ ケイエイシャ ヨソウ ノ セイカクド ニ アタエル エイキョウ"}]},"item_10_biblio_info_10":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2016-03-01","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"2","bibliographicPageEnd":"62","bibliographicPageStart":"45","bibliographicVolumeNumber":"52","bibliographic_titles":[{"bibliographic_title":"オイコノミカ"}]}]},"item_10_description_22":{"attribute_name":"フォーマット","attribute_value_mlt":[{"subitem_description":"application/pdf","subitem_description_type":"Other"}]},"item_10_description_7":{"attribute_name":"抄録","attribute_value_mlt":[{"subitem_description":"本稿では，企業のガバナンス構造の違いが，経営者予想の正確度に与える影響について分析を行った．経営者予想は予想であるため，どのような予想を公表するかは経営者の裁量に委ねられている．しかし，予想に裁量を加えないよう経営者を規律づけるガバナンス構造が機能していれば，経営者の行動を抑制し，正しい予想が公表されると考えられる．分析の結果，（1）取締役の人数が多いほど，経常利益と当期利益の予想の正確度が高いこと，（2）役員持株比率が高いほど売上高の予想の正確度が高いこと，（3）上位十大持株比率や金融機関持株比率が高いほど予想項目全ての正確度が高いこと，（4）外国法人持株比率が高いほど売上高と経常利益の予想の正確度が高いことが明らかになった．これは，企業内部のガバナンスの中でも，特に経営者に対するモニタリングは予想情報の正確度に影響を与えないのに対し，企業外部のガバナンスは，予想の正確度をある程度高めることを示唆している．","subitem_description_type":"Abstract"}]},"item_10_source_id_12":{"attribute_name":"ISSN","attribute_value_mlt":[{"subitem_source_identifier":"03891364","subitem_source_identifier_type":"ISSN"}]},"item_10_source_id_14":{"attribute_name":"書誌レコードID","attribute_value_mlt":[{"subitem_source_identifier":"AN00025971","subitem_source_identifier_type":"NCID"}]},"item_10_version_type_23":{"attribute_name":"著者版フラグ","attribute_value_mlt":[{"subitem_version_resource":"http://purl.org/coar/version/c_ab4af688f83e57aa","subitem_version_type":"AM"}]},"item_creator":{"attribute_name":"著者","attribute_type":"creator","attribute_value_mlt":[{"creatorNames":[{"creatorName":"棚橋 , 則子"}],"nameIdentifiers":[{},{}]}]},"item_files":{"attribute_name":"ファイル情報","attribute_type":"file","attribute_value_mlt":[{"accessrole":"open_date","date":[{"dateType":"Available","dateValue":"2016-09-14"}],"displaytype":"detail","filename":"B41-20160301-45.pdf","filesize":[{"value":"327.8 kB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"B41-20160301-45","url":"https://ncu.repo.nii.ac.jp/record/1607/files/B41-20160301-45.pdf"},"version_id":"5b14248c-6c87-461a-9c78-f14233eea756"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"経営者予想","subitem_subject_scheme":"Other"},{"subitem_subject":"予想の正確度","subitem_subject_scheme":"Other"},{"subitem_subject":"コーポレート・ガバナンス","subitem_subject_scheme":"Other"},{"subitem_subject":"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":"ガバナンス構造の違いが経営者予想の正確度に与える影響","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"ガバナンス構造の違いが経営者予想の正確度に与える影響"},{"subitem_title":"Is Corporate Governance Related to the Accuracy of Management Earnings Forecasts?","subitem_title_language":"en"}]},"item_type_id":"10","owner":"20","path":["436"],"pubdate":{"attribute_name":"公開日","attribute_value":"2016-09-14"},"publish_date":"2016-09-14","publish_status":"0","recid":"1607","relation_version_is_last":true,"title":["ガバナンス構造の違いが経営者予想の正確度に与える影響"],"weko_creator_id":"20","weko_shared_id":-1},"updated":"2023-05-16T04:50:45.955703+00:00"}