{"created":"2024-08-09T01:19:43.229601+00:00","id":2000775,"links":{},"metadata":{"_buckets":{"deposit":"ad2af71b-3065-4cc6-848f-5d15b523deaf"},"_deposit":{"created_by":10,"id":"2000775","owners":[10],"pid":{"revision_id":0,"type":"depid","value":"2000775"},"status":"published"},"_oai":{"id":"oai:senshu-u.repo.nii.ac.jp:02000775","sets":["27:32:706:707:1723166200162"]},"author_link":[],"control_number":"2000775","item_10002_biblio_info_7":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2024-07-26","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"1","bibliographicPageEnd":"11","bibliographicPageStart":"1","bibliographicVolumeNumber":"14","bibliographic_titles":[{"bibliographic_title":"専修マネジメント・ジャーナル","bibliographic_titleLang":"ja"},{"bibliographic_title":"Senshu Management Journal","bibliographic_titleLang":"en"}]}]},"item_10002_creator_2":{"attribute_name":"作成者","attribute_type":"creator","attribute_value_mlt":[{"creatorNames":[{"creatorName":"一ノ宮, 士郎","creatorNameLang":"ja"},{"creatorName":"Ichinomiya, Shiro","creatorNameLang":"en"}]}]},"item_10002_description_25":{"attribute_name":"内容記述","attribute_value_mlt":[{"subitem_description":"近年ハイブリッドファイナンスが比較的利用されている。企業には好都合な資金調達手段であるが,裁量的情報開示の懸念や継続開示の不十分さに加え,会計上と格付評価上の扱いの相違により,財務分析上も誤解を招く恐れ等が指摘できる。ハイブリッドファイナンス利用企業を分析する場合,表面的な財務比率に惑わされず,企業の財務状況の実態を十分吟味する必要があろう。","subitem_description_language":"ja","subitem_description_type":"Abstract"},{"subitem_description":"Hybrid financing has been used relatively frequently in recent years. Although it is a convenient financing method for companies, there are concerns about discretionary disclosure, inadequate continuous disclosure, and the possibility of misunderstanding in financial analysis due to the difference in treatment between accounting and rating evaluation. When analyzing a company that uses hybrid finance, it is necessary to fully examine the actual financial condition of the company and not be misled by superficial financial ratios.","subitem_description_language":"en","subitem_description_type":"Abstract"}]},"item_10002_identifier_registration":{"attribute_name":"ID登録","attribute_value_mlt":[{"subitem_identifier_reg_text":"10.34360/0002000775","subitem_identifier_reg_type":"JaLC"}]},"item_10002_publisher_26":{"attribute_name":"公開者","attribute_value_mlt":[{"subitem_publisher":"専修大学経営研究所","subitem_publisher_language":"ja"}]},"item_10002_source_id_28":{"attribute_name":"ISSN","attribute_value_mlt":[{"subitem_source_identifier":"2186-9251","subitem_source_identifier_type":"PISSN"}]},"item_10002_source_id_29":{"attribute_name":"書誌レコードID","attribute_value_mlt":[{"subitem_source_identifier":"AA12562863","subitem_source_identifier_type":"NCID"}]},"item_10002_version_type_20":{"attribute_name":"出版タイプ","attribute_value_mlt":[{"subitem_version_resource":"http://purl.org/coar/version/c_970fb48d4fbd8a85","subitem_version_type":"VoR"}]},"item_access_right":{"attribute_name":"アクセス権","attribute_value_mlt":[{"subitem_access_right":"open access","subitem_access_right_uri":"http://purl.org/coar/access_right/c_abf2"}]},"item_files":{"attribute_name":"ファイル情報","attribute_type":"file","attribute_value_mlt":[{"accessrole":"open_access","displaytype":"detail","filename":"3043_0141_03.pdf","format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"objectType":"fulltext","url":"https://senshu-u.repo.nii.ac.jp/record/2000775/files/3043_0141_03.pdf"},"version_id":"12925c54-e624-4deb-9959-716d97a790c3"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"ハイブリッドファイナンス","subitem_subject_language":"ja","subitem_subject_scheme":"Other"},{"subitem_subject":"裁量的情報開示","subitem_subject_language":"ja","subitem_subject_scheme":"Other"},{"subitem_subject":"財務分析","subitem_subject_language":"ja","subitem_subject_scheme":"Other"},{"subitem_subject":"格付","subitem_subject_language":"ja","subitem_subject_scheme":"Other"},{"subitem_subject":"負債・資本区分","subitem_subject_language":"ja","subitem_subject_scheme":"Other"},{"subitem_subject":"Hybrid Finance","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"Discretionary disclosure","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"Financial analysis","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"Rating","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"Debt-Equity classification","subitem_subject_language":"en","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":"ハイブリッドファイナンスに係る情報開示と財務分析の考察","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"ハイブリッドファイナンスに係る情報開示と財務分析の考察","subitem_title_language":"ja"},{"subitem_title":"A Study on Disclosure and Financial Analysis of Hybrid Finance","subitem_title_language":"en"}]},"item_type_id":"10002","owner":"10","path":["1723166200162"],"pubdate":{"attribute_name":"PubDate","attribute_value":"2024-08-09"},"publish_date":"2024-08-09","publish_status":"0","recid":"2000775","relation_version_is_last":true,"title":["ハイブリッドファイナンスに係る情報開示と財務分析の考察"],"weko_creator_id":"10","weko_shared_id":-1},"updated":"2024-08-09T01:58:54.553452+00:00"}