{"created":"2021-03-01T07:02:10.527356+00:00","id":42305,"links":{},"metadata":{"_buckets":{"deposit":"d0828dd7-14ac-4054-8f25-d30111e54203"},"_deposit":{"id":"42305","owners":[],"pid":{"revision_id":0,"type":"depid","value":"42305"},"status":"published"},"_oai":{"id":"oai:repository.dl.itc.u-tokyo.ac.jp:00042305","sets":["62:7433:7437","9:7435:7436"]},"item_8_alternative_title_1":{"attribute_name":"その他のタイトル","attribute_value_mlt":[{"subitem_alternative_title":"Equity Repurchases and Corporate Value : Evidence from Different Legal Procedures in Japan"}]},"item_8_biblio_info_7":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2003-01","bibliographicIssueDateType":"Issued"},"bibliographicVolumeNumber":"2003-CJ-88","bibliographic_titles":[{"bibliographic_title":"Discussion paper series. CIRJE-J"}]}]},"item_8_description_13":{"attribute_name":"フォーマット","attribute_value_mlt":[{"subitem_description":"application/pdf","subitem_description_type":"Other"}]},"item_8_description_5":{"attribute_name":"抄録","attribute_value_mlt":[{"subitem_description":"本論文は，株式消却に伴う自己株式取得が株価へ及ぼす影響について，消却の取締役会決議，株主総会承認，公開買付などをイベントとした実証研究を行い，その分析結果を通じて自己株式取得による株主へのキャッシュフロー還元のインセンティブを解明している．特に，株式消却が依拠する制度の違いに注目しながら，商法212条に基づくケースでは，フリー・キャッシュフロー仮説を動機とする自己株式取得の証左が認められる一方，消却特例法に基づくケースでは，自社株式が割安と判断される局面でシグナリングとして消却実施を決断していると認められる実証結果が得られた．なお，どちらの制度においても，消却実施決議時の株価上昇は，一時的な需給要因によって生じたものではない．ただし，特例法に基づく公開買付による消却については，株式持合い解消の手段として活用されてきた可能性もある．","subitem_description_type":"Abstract"}]},"item_8_description_6":{"attribute_name":"内容記述","attribute_value_mlt":[{"subitem_description":"本文フィルはリンク先を参照のこと","subitem_description_type":"Other"}]},"item_8_full_name_3":{"attribute_name":"著者別名","attribute_value_mlt":[{"nameIdentifiers":[{"nameIdentifier":"97361","nameIdentifierScheme":"WEKO"}],"names":[{"name":"Hirose, Sumio"}]},{"nameIdentifiers":[{"nameIdentifier":"97362","nameIdentifierScheme":"WEKO"}],"names":[{"name":"Yanagawa, Noriyuki"}]},{"nameIdentifiers":[{"nameIdentifier":"97363","nameIdentifierScheme":"WEKO"}],"names":[{"name":"Saito, Makoto"}]}]},"item_8_publisher_20":{"attribute_name":"出版者","attribute_value_mlt":[{"subitem_publisher":"日本経済国際共同センター"}]},"item_8_relation_25":{"attribute_name":"関係URI","attribute_value_mlt":[{"subitem_relation_type_id":{"subitem_relation_type_id_text":"http://www.cirje.e.u-tokyo.ac.jp/research/dp/2003/2003cj88ab.html","subitem_relation_type_select":"URI"}}]},"item_8_source_id_10":{"attribute_name":"書誌レコードID","attribute_value_mlt":[{"subitem_source_identifier":"AA11451834","subitem_source_identifier_type":"NCID"}]},"item_8_subject_15":{"attribute_name":"日本十進分類法","attribute_value_mlt":[{"subitem_subject":"330","subitem_subject_scheme":"NDC"}]},"item_8_text_21":{"attribute_name":"出版者別名","attribute_value_mlt":[{"subitem_text_value":"Center for International Research on the Japanese Economy"}]},"item_8_text_4":{"attribute_name":"著者所属","attribute_value_mlt":[{"subitem_text_value":"東京大学大学院経済学研究科"},{"subitem_text_value":"一橋大学大学院経済学研究科"}]},"item_access_right":{"attribute_name":"アクセス権","attribute_value_mlt":[{"subitem_access_right":"metadata only access","subitem_access_right_uri":"http://purl.org/coar/access_right/c_14cb"}]},"item_creator":{"attribute_name":"著者","attribute_type":"creator","attribute_value_mlt":[{"creatorNames":[{"creatorName":"広瀬, 純夫"}],"nameIdentifiers":[{"nameIdentifier":"97358","nameIdentifierScheme":"WEKO"}]},{"creatorNames":[{"creatorName":"柳川, 範之"}],"nameIdentifiers":[{"nameIdentifier":"97359","nameIdentifierScheme":"WEKO"}]},{"creatorNames":[{"creatorName":"齋藤, 誠"}],"nameIdentifiers":[{"nameIdentifier":"97360","nameIdentifierScheme":"WEKO"}]}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"自己株式取得","subitem_subject_scheme":"Other"},{"subitem_subject":"株式消却","subitem_subject_scheme":"Other"},{"subitem_subject":"フリー・キャッシュフロー仮説","subitem_subject_scheme":"Other"},{"subitem_subject":"シグナリング","subitem_subject_scheme":"Other"},{"subitem_subject":"イベント・スタディ","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":"technical report","resourceuri":"http://purl.org/coar/resource_type/c_18gh"}]},"item_title":"企業内キャッシュフローと企業価値 : 日本の株式消却に関する実証分析を通じての考察","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"企業内キャッシュフローと企業価値 : 日本の株式消却に関する実証分析を通じての考察"}]},"item_type_id":"8","owner":"1","path":["7436","7437"],"pubdate":{"attribute_name":"公開日","attribute_value":"2013-06-03"},"publish_date":"2013-06-03","publish_status":"0","recid":"42305","relation_version_is_last":true,"title":["企業内キャッシュフローと企業価値 : 日本の株式消却に関する実証分析を通じての考察"],"weko_creator_id":"1","weko_shared_id":null},"updated":"2022-12-19T04:17:28.644322+00:00"}