{"created":"2023-06-23T12:19:27.111644+00:00","id":10415,"links":{},"metadata":{"_buckets":{"deposit":"b57b6d94-dea3-40a4-bf23-3f1f35bcc1dd"},"_deposit":{"created_by":21,"id":"10415","owners":[21],"pid":{"revision_id":0,"type":"depid","value":"10415"},"status":"published"},"_oai":{"id":"oai:asahi-u.repo.nii.ac.jp:00010415","sets":["46:182:391"]},"author_link":["838","8300"],"item_10001_biblio_info_7":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2008-03-31","bibliographicIssueDateType":"Issued"},"bibliographicPageEnd":"59","bibliographicPageStart":"45","bibliographicVolumeNumber":"22","bibliographic_titles":[{"bibliographic_title":"朝日大学経営論集"},{"bibliographic_title":"Asahi business review","bibliographic_titleLang":"en"}]}]},"item_10001_creator_3":{"attribute_name":"著者別名","attribute_type":"creator","attribute_value_mlt":[{"creatorNames":[{"creatorName":"Gotoh, Hiroyuki"}],"nameIdentifiers":[{"nameIdentifier":"8300","nameIdentifierScheme":"WEKO"}]}]},"item_10001_description_12":{"attribute_name":"論文ID（NAID）","attribute_value_mlt":[{"subitem_description":"110007126948","subitem_description_type":"Other"}]},"item_10001_description_19":{"attribute_name":"フォーマット","attribute_value_mlt":[{"subitem_description":"application/pdf","subitem_description_type":"Other"}]},"item_10001_description_5":{"attribute_name":"抄録","attribute_value_mlt":[{"subitem_description":"本稿では,租税という市場不完全性の存在が,Miller and Modigliani(1961)によって仮定された,完全資本市場のもとでは配当政策は株主の財産と関連性がないという推断を覆すことができるかどうかの問題を取り上げる.数十年間の研究にもかかわらず,市場不完全性の複雑さは未だに悩みの種である.市場不完全性が配当政策決定を株主財産に関連させるかどうかについての解答は,たとえあったとしても,なお論議の的となっている.特に重視されるのは,租税のような市場不完全性,すなわち市場摩擦を含めた現実社会での資本市場条件についての系統的調査であり,ヨリ現実的で複雑な状況において配当政策がどのように株主財産に影響するかを論証することである.","subitem_description_type":"Abstract"}]},"item_10001_heading_23":{"attribute_name":"見出し","attribute_value_mlt":[{"subitem_heading_banner_headline":"研究ノート","subitem_heading_language":"ja"},{"subitem_heading_banner_headline":"NOTE","subitem_heading_language":"en"}]},"item_10001_source_id_11":{"attribute_name":"書誌レコードID","attribute_value_mlt":[{"subitem_source_identifier":"AN10012342","subitem_source_identifier_type":"NCID"}]},"item_10001_source_id_9":{"attribute_name":"ISSN","attribute_value_mlt":[{"subitem_source_identifier":"0913-3712","subitem_source_identifier_type":"ISSN"}]},"item_10001_textarea_24":{"attribute_name":"所属","attribute_value_mlt":[{"subitem_textarea_value":"朝日大学経営学部経営学科"}]},"item_10001_textarea_8":{"attribute_name":"出版者","attribute_value_mlt":[{"subitem_textarea_value":"朝日大学経営学会\nAsahi University Academy of Business Administration\n"}]},"item_10001_version_type_20":{"attribute_name":"著者版フラグ","attribute_value_mlt":[{"subitem_version_resource":"http://purl.org/coar/version/c_970fb48d4fbd8a85","subitem_version_type":"VoR"}]},"item_creator":{"attribute_name":"著者","attribute_type":"creator","attribute_value_mlt":[{"creatorNames":[{"creatorName":"後藤, 宏行"}],"nameIdentifiers":[{"nameIdentifier":"838","nameIdentifierScheme":"WEKO"},{"nameIdentifier":"9000006626667","nameIdentifierScheme":"CiNii ID","nameIdentifierURI":"http://ci.nii.ac.jp/nrid/9000006626667"}]}]},"item_files":{"attribute_name":"ファイル情報","attribute_type":"file","attribute_value_mlt":[{"accessrole":"open_date","date":[{"dateType":"Available","dateValue":"2019-02-06"}],"displaytype":"detail","filename":"keiron22_4560_2008.pdf","filesize":[{"value":"1.5 MB"}],"format":"application/pdf","licensetype":"license_11","mimetype":"application/pdf","url":{"label":"keiron22_4560_2008","url":"https://asahi-u.repo.nii.ac.jp/record/10415/files/keiron22_4560_2008.pdf"},"version_id":"28e65569-9356-4b24-9a9f-b9112d55e445"}]},"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":"journal article","resourceuri":"http://purl.org/coar/resource_type/c_6501"}]},"item_title":"配当政策論に関する一考察(2) : 租税との関連において","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"配当政策論に関する一考察(2) : 租税との関連において"},{"subitem_title":"Some Thought concerning Dividend Policy, No.2 : In the Context of Taxes","subitem_title_language":"en"}]},"item_type_id":"10001","owner":"21","path":["391"],"pubdate":{"attribute_name":"公開日","attribute_value":"2019-02-06"},"publish_date":"2019-02-06","publish_status":"0","recid":"10415","relation_version_is_last":true,"title":["配当政策論に関する一考察(2) : 租税との関連において"],"weko_creator_id":"21","weko_shared_id":-1},"updated":"2023-12-19T06:02:11.428421+00:00"}