{"created":"2023-05-15T09:55:39.737336+00:00","id":1534,"links":{},"metadata":{"_buckets":{"deposit":"00d601aa-c5e9-4b6f-a036-6a6d634078d5"},"_deposit":{"created_by":16,"id":"1534","owners":[16],"pid":{"revision_id":0,"type":"depid","value":"1534"},"status":"published"},"_oai":{"id":"oai:lib.cku.repo.nii.ac.jp:00001534","sets":["1:177:214"]},"author_link":["2302","2303"],"item_5_biblio_info_9":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2020-06-30","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"62","bibliographicPageEnd":"87","bibliographicPageStart":"71","bibliographic_titles":[{"bibliographic_title":"千葉経済論叢","bibliographic_titleLang":"ja"},{"bibliographic_title":"CHIBA KEIZAI RONSO","bibliographic_titleLang":"en"}]}]},"item_5_description_6":{"attribute_name":"抄録","attribute_value_mlt":[{"subitem_description":"　2008年４月１日より適用された現在のリース会計基準では，所有権移転外ファイナンス・リースのオフバランスが廃止され，貸借対照表上でのオンバランス化がすべての上場企業に求められるようになった．この会計基準の改正を踏まえて，本稿では資金調達手段としてのリース取引が企業の設備投資行動にどのような影響を与えるか，連結財務データを用いて実証分析を行った．\n　分析の結果，リース会計基準の改正前においては，特に中堅企業はそれまでオペレーティング・リースだけでなく，ファイナンス・リースを利用して設備投資を行っていたが，同基準が改正されて以降は，ファイナンス・リースの活用が極端に減り，オペレーティング・リースを活用して設備投資を行っていることが明らかになった","subitem_description_language":"ja","subitem_description_type":"Abstract"}]},"item_5_publisher_10":{"attribute_name":"出版者","attribute_value_mlt":[{"subitem_publisher_language":"ja"}]},"item_5_source_id_11":{"attribute_name":"ISSN","attribute_value_mlt":[{"subitem_source_identifier":"21876320","subitem_source_identifier_type":"EISSN"}]},"item_5_source_id_13":{"attribute_name":"書誌レコードID","attribute_value_mlt":[{"subitem_source_identifier":"AA12625180","subitem_source_identifier_type":"NCID"}]},"item_creator":{"attribute_name":"著者","attribute_type":"creator","attribute_value_mlt":[{"creatorAffiliations":[{"affiliationNames":[{}]}],"creatorNames":[{"creatorName":"増田, 公一","creatorNameLang":"ja"},{"creatorName":"マスダ, コウイチ","creatorNameLang":"ja-Kana"},{"creatorName":"Masuda, Koichi","creatorNameLang":"en"}],"nameIdentifiers":[{}]},{"creatorAffiliations":[{"affiliationNames":[{}]}],"creatorNames":[{"creatorName":"佐藤, 恵","creatorNameLang":"ja"},{"creatorName":"サトウ, メグミ","creatorNameLang":"ja-Kana"},{"creatorName":"Sato, Megumi","creatorNameLang":"en"}],"nameIdentifiers":[{}]}]},"item_files":{"attribute_name":"ファイル情報","attribute_type":"file","attribute_value_mlt":[{"accessrole":"open_date","date":[{"dateType":"Available","dateValue":"2020-07-14"}],"displaytype":"detail","filename":"chibakeizaironso62_05.pdf","filesize":[{"value":"1.3 MB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"chibakeizaironso62_05.pdf","url":"https://lib.cku.repo.nii.ac.jp/record/1534/files/chibakeizaironso62_05.pdf"},"version_id":"970761fa-7b51-49be-844a-997945731ce0"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"オペレーティング・リース","subitem_subject_scheme":"Other"},{"subitem_subject":"ファイナンス・リース","subitem_subject_scheme":"Other"},{"subitem_subject":"設備投資行動","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"}]},"item_title":"リース取引が企業の設備投資行動に与える影響 ― 日本の製造業の財務データを用いたパネルデータ分析 ―","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"リース取引が企業の設備投資行動に与える影響 ― 日本の製造業の財務データを用いたパネルデータ分析 ―","subitem_title_language":"ja"},{"subitem_title":"The Effect of Lease Financing on the Corporate Investment: Evidence from Japanese Manufacturing Panel Data","subitem_title_language":"en"}]},"item_type_id":"5","owner":"16","path":["214"],"pubdate":{"attribute_name":"PubDate","attribute_value":"2020-07-14"},"publish_date":"2020-07-14","publish_status":"0","recid":"1534","relation_version_is_last":true,"title":["リース取引が企業の設備投資行動に与える影響 ― 日本の製造業の財務データを用いたパネルデータ分析 ―"],"weko_creator_id":"16","weko_shared_id":-1},"updated":"2023-12-06T08:56:04.877277+00:00"}