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我が国における不正会計の傾向と分析(2) : 2009年~2013年における不正な財務報告
https://doi.org/10.34360/00006645
https://doi.org/10.34360/00006645abdf81f6-2b65-438f-bd57-48e346946c15
名前 / ファイル | ライセンス | アクション |
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3043_0071_03 (1.4 MB)
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Item type | 紀要論文 / Departmental Bulletin Paper(1) | |||||
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公開日 | 2017-10-11 | |||||
タイトル | ||||||
タイトル | 我が国における不正会計の傾向と分析(2) : 2009年~2013年における不正な財務報告 | |||||
言語 | ||||||
言語 | jpn | |||||
キーワード | ||||||
主題 | 不正会計, 粉飾決算, 事例研究 Shiro, Ichinomiya, Accounting Fraud, Window Dressing, Case Study |
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資源タイプ | ||||||
資源タイプ | departmental bulletin paper | |||||
ID登録 | ||||||
ID登録 | 10.34360/00006645 | |||||
ID登録タイプ | JaLC | |||||
別言語のタイトル(英) | ||||||
タイトル | Trend and Analysis of Accounting Fraud in Japan (2) : Fraudulent Financial Reporting ; 2009-2013 | |||||
作成者 |
一ノ宮, 士郎
× 一ノ宮, 士郎 |
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内容記述 | ||||||
内容記述 | 本稿では,我が国における不正会計の傾向と分析(1)に引き続き,2009年から2013年の5年間に発生した不正会計の事例を主に定性的観点から分析した。傾向分析の結果,売上取引に係る不正,国内外の子会社での不正,新興企業における不正,コア事業以外での不正,有名大企業における不正が重要な傾向として確認された。, In this paper, following the trend and analysis of accounting fraud in Japan (1), I analyzed some cases of fraud accounting occurring during the five years from 2009 to 2013 mainly from a qualitative point of view. As a result of the trend analysis, fraud related to sales transactions, fraud in domestic and overseas subsidiaries, fraud in emerging companies, fraud in non-core business, and injustices in wellknown large companies were identified as important trends. | |||||
公開者 | ||||||
出版者 | 専修大学経営研究所 | |||||
ISSN | ||||||
収録物識別子 | 2186-9251 | |||||
書誌レコードID | ||||||
収録物識別子 | AA12562863 | |||||
書誌情報 |
専修マネジメント・ジャーナル en : Senshu Management Journal 巻 7, 号 1, p. 1-13, 発行日 2017-07-20 |
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出版タイプ | ||||||
出版タイプ | NA |