{"created":"2023-05-15T14:06:32.496495+00:00","id":1745,"links":{},"metadata":{"_buckets":{"deposit":"7552b619-dd14-43eb-962a-e1d1736ab833"},"_deposit":{"created_by":19,"id":"1745","owners":[19],"pid":{"revision_id":0,"type":"depid","value":"1745"},"status":"published"},"_oai":{"id":"oai:dwcla.repo.nii.ac.jp:00001745","sets":["17:18","185:336"]},"author_link":["5978"],"item_10002_biblio_info_7":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2018-12-26","bibliographicIssueDateType":"Issued"},"bibliographicPageEnd":"52","bibliographicPageStart":"19","bibliographicVolumeNumber":"69","bibliographic_titles":[{"bibliographic_title":"同志社女子大學學術研究年報"},{"bibliographic_title":"Doshisha Women's College of Liberal Arts annual reports of studies","bibliographic_titleLang":"en"}]}]},"item_10002_description_19":{"attribute_name":"資源タイプ","attribute_value_mlt":[{"subitem_description":"application/pdf","subitem_description_type":"Other"}]},"item_10002_description_35":{"attribute_name":"ID","attribute_value_mlt":[{"subitem_description":"AN0016561X-20200316-19","subitem_description_type":"Other"}]},"item_10002_description_5":{"attribute_name":"抄録","attribute_value_mlt":[{"subitem_description":"決算発表は、投資家にとって最も重要な会社情報のひとつであり、迅速に行われることが望まれる。それゆえ、決算発表時期に影響を与える企業特性を解明することは重要である。本稿では、そのひとつとして内部統制システムに着目し、内部統制システムに係る企業の構築姿勢が決算発表時期に与える影響を解明している。そして、迅速な決算発表の実施に影響を与える要因のひとつに、内部統制システムの構築に対する企業の積極性があるとの証拠を提示している。\n　内部統制システムに係る企業の構築姿勢が決算発表時期に与える影響を解明するにあたっては、会社法に基づく内部統制システム構築の基本方針についての適時開示資料を利用して、基本方針の改定の有無、改定回数、改定時期、当決算期中における改定の頻度をそれぞれ推定することにより、これらの各々の単一の観点から内部統制システムに係る企業の構築姿勢を捉えている。さらに、これらすべての複数の観点から、内部統制システムに係る企業の構築姿勢を総合的にも捉えている。このように、本稿では、企業が内部統制システムの構築に「積極的」であるのかどうかを定量的に捉える方法を工夫している。その上で、内部統制システムの構築に積極的に取り組む企業ほど、決算発表を迅速に行っていることを明らかにしている。\nThis study aims to investigate the impact of corporate attitude toward internal control systems development on earnings announcement lags. Earnings announcements provide crucial information for investors. Therefore, identifying firm-specific characteristics that affect earnings announcement lags is a significant research objective. We focus on corporate attitudes toward internal control systems as one such characteristic.\nThis study estimates whether, how many times, and when companies revise their basic policy on internal control systems development, as established in accordance with the Japanese Companies Act. The study also estimates the frequency of such a policy revision by the companies in the current fiscal year. These estimates are accomplished by utilizing the companies’ voluntary releases that announce any such policy changes. These releases occur in accordance with listing rules on the timely disclosure of corporate information by issuers of listed securities. In this approach, we measure quantitatively whether companies adopt a constructive attitude toward internal control systems development or not.\nOur results indicate that companies with a more constructive attitude toward internal control systems development are significantly associated with shorter earnings announcement lags. These results provide evidence that corporate constructive attitude toward internal control systems development is one of the factors of earnings announcement timeliness.","subitem_description_type":"Abstract"}]},"item_10002_description_6":{"attribute_name":"内容記述","attribute_value_mlt":[{"subitem_description":"論文","subitem_description_type":"Other"}]},"item_10002_identifier_registration":{"attribute_name":"ID登録","attribute_value_mlt":[{"subitem_identifier_reg_text":"10.15020/00001704","subitem_identifier_reg_type":"JaLC"}]},"item_10002_link_30":{"attribute_name":"著者 外部リンク","attribute_value_mlt":[{"subitem_link_text":"同志社女子大学研究者データベース - 記虎優子","subitem_link_url":"https://research-db.dwc.doshisha.ac.jp/rd/html/japanese/researchersHtml/2909/2909_Researcher.html"}]},"item_10002_publisher_32":{"attribute_name":"出版地","attribute_value_mlt":[{"subitem_publisher":"京田辺"}]},"item_10002_publisher_8":{"attribute_name":"出版者","attribute_value_mlt":[{"subitem_publisher":"同志社女子大学学術情報部"}]},"item_10002_source_id_11":{"attribute_name":"書誌レコードID","attribute_value_mlt":[{"subitem_source_identifier":"AN0016561X","subitem_source_identifier_type":"NCID"}]},"item_10002_source_id_9":{"attribute_name":"ISSN","attribute_value_mlt":[{"subitem_source_identifier":"04180038","subitem_source_identifier_type":"ISSN"}]},"item_10002_text_27":{"attribute_name":"著者 所属","attribute_value_mlt":[{"subitem_text_value":"同志社女子大学現代社会学部社会システム学科"}]},"item_10002_text_28":{"attribute_name":"著者所属(翻訳)","attribute_value_mlt":[{"subitem_text_value":"Department of Social System Studies, Faculty of Contemporary Social Studies,Doshisha Women’s College of Liberal Arts"}]},"item_creator":{"attribute_name":"著者","attribute_type":"creator","attribute_value_mlt":[{"creatorNames":[{"creatorName":"記虎, 優子"},{"creatorName":"キトラ　ユウコ","creatorNameLang":"ja-Kana"},{"creatorName":"Kitora, Yuko","creatorNameLang":"en"}],"nameIdentifiers":[{"nameIdentifier":"5978","nameIdentifierScheme":"WEKO"},{"nameIdentifier":"1000050369675","nameIdentifierScheme":"CiNii ID","nameIdentifierURI":"http://ci.nii.ac.jp/nrid/1000050369675"},{"nameIdentifier":"50369675","nameIdentifierScheme":"e-Rad","nameIdentifierURI":"https://nrid.nii.ac.jp/ja/nrid/1000050369675/"}]}]},"item_files":{"attribute_name":"ファイル情報","attribute_type":"file","attribute_value_mlt":[{"accessrole":"open_date","date":[{"dateType":"Available","dateValue":"2020-03-17"}],"displaytype":"detail","filename":"AN0016561X-20200316-19.pdf","filesize":[{"value":"1.3 MB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"内部統制システムに係る企業の構築姿勢が決算発表時期に与える影響","url":"https://dwcla.repo.nii.ac.jp/record/1745/files/AN0016561X-20200316-19.pdf"},"version_id":"9c97a480-cf61-4c8c-bb3d-34610efb072b"}]},"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":"内部統制システムに係る企業の構築姿勢が決算発表時期に与える影響","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"内部統制システムに係る企業の構築姿勢が決算発表時期に与える影響"},{"subitem_title":"Development of Internal Control Systems and Their Impact on Earnings Announcement Lags","subitem_title_language":"en"}]},"item_type_id":"10002","owner":"19","path":["18","336"],"pubdate":{"attribute_name":"公開日","attribute_value":"2020-03-17"},"publish_date":"2020-03-17","publish_status":"0","recid":"1745","relation_version_is_last":true,"title":["内部統制システムに係る企業の構築姿勢が決算発表時期に与える影響"],"weko_creator_id":"19","weko_shared_id":-1},"updated":"2023-05-15T14:41:38.231321+00:00"}