{"created":"2023-05-15T14:05:52.811610+00:00","id":731,"links":{},"metadata":{"_buckets":{"deposit":"c325d838-88e4-4851-88e1-b1c3e21080f1"},"_deposit":{"created_by":15,"id":"731","owners":[15],"pid":{"revision_id":0,"type":"depid","value":"731"},"status":"published"},"_oai":{"id":"oai:dwcla.repo.nii.ac.jp:00000731","sets":["17:18","224:242"]},"author_link":["1442","323"],"item_10002_alternative_title_1":{"attribute_name":"別タイトル","attribute_value_mlt":[{"subitem_alternative_title":"A time series analysis of the basic policy on internal control systems in accordance eith Japnese companies act : why do cmpanies revise their basic policy"}]},"item_10002_biblio_info_7":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2012-03-30","bibliographicIssueDateType":"Issued"},"bibliographicPageEnd":"39","bibliographicPageStart":"16","bibliographicVolumeNumber":"29","bibliographic_titles":[{"bibliographic_title":"総合文化研究所紀要"},{"bibliographic_title":"Bulletin of Institute for Interdisciplinary Studies of Culture Doshisha Women’s College of Liberal Arts","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":"AN10052143-20120330-16","subitem_description_type":"Other"}]},"item_10002_description_5":{"attribute_name":"抄録","attribute_value_mlt":[{"subitem_description":"The purpose of this study is to investigate why companies revise their basic policy on internal control systems, as established in accordance with Japanese Companies Act and its enforcement regulations.\nIn this paper, I analyze textual data describing the grounds on which companies have renewed their policy, declared in their documents for timely disclosure, and then classify these reasons into 16 categories. I find that the most populous category responds to the new regulations for internal control over financial reporting, based on the Financial Instruments and Exchange Act, and against anti-social elements. This suggests that many companies amend their policy in an effort to cope with changes in the institutional environment, which is not dealt with in Companies Act.\nI also examine the relation between the reasons why firms revise their policy and the time when they make their revision. It emerges that many firms initially construct their internal control systems in order to meet minimum standards but eventually it is to utilize these internal control systems effectively and actively.","subitem_description_type":"Abstract"}]},"item_10002_description_6":{"attribute_name":"内容記述","attribute_value_mlt":[{"subitem_description":"論文 (Article)","subitem_description_type":"Other"}]},"item_10002_identifier_registration":{"attribute_name":"ID登録","attribute_value_mlt":[{"subitem_identifier_reg_text":"10.15020/00000718","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":"http://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":"京都"}]},"item_10002_publisher_8":{"attribute_name":"出版者","attribute_value_mlt":[{"subitem_publisher":"同志社女子大学総合文化研究所 (教育・研究推進センター)"}]},"item_10002_relation_12":{"attribute_name":"論文ID（NAID）","attribute_value_mlt":[{"subitem_relation_type_id":{"subitem_relation_type_id_text":"120005269019","subitem_relation_type_select":"NAID"}}]},"item_10002_source_id_11":{"attribute_name":"書誌レコードID","attribute_value_mlt":[{"subitem_source_identifier":"AN10052143","subitem_source_identifier_type":"NCID"}]},"item_10002_source_id_9":{"attribute_name":"ISSN","attribute_value_mlt":[{"subitem_source_identifier":"09100105","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":"Doshisha Women's College of Liberal Arts, Faculty of Contemporary Social Studies, Department of Social System Studies"}]},"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"}],"nameIdentifiers":[{"nameIdentifier":"323","nameIdentifierScheme":"WEKO"}]},{"creatorNames":[{"creatorName":"KITORA, Yuko","creatorNameLang":"en"}],"nameIdentifiers":[{"nameIdentifier":"1442","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":"2015-08-05"}],"displaytype":"detail","filename":"AN10052143-20120330-16.pdf","filesize":[{"value":"429.5 kB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"AN10052143-20120330-16.pdf","url":"https://dwcla.repo.nii.ac.jp/record/731/files/AN10052143-20120330-16.pdf"},"version_id":"18a231f8-5036-4931-83a8-b62fb49e3d34"}]},"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":"会社法に基づく内部統制システム構築の基本方針の時系列分析 : 改定理由とその公表時期の関係","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"会社法に基づく内部統制システム構築の基本方針の時系列分析 : 改定理由とその公表時期の関係"}]},"item_type_id":"10002","owner":"15","path":["18","242"],"pubdate":{"attribute_name":"公開日","attribute_value":"2012-03-30"},"publish_date":"2012-03-30","publish_status":"0","recid":"731","relation_version_is_last":true,"title":["会社法に基づく内部統制システム構築の基本方針の時系列分析 : 改定理由とその公表時期の関係"],"weko_creator_id":"15","weko_shared_id":-1},"updated":"2023-05-16T03:34:14.461438+00:00"}