{"created":"2023-05-18T10:24:43.849315+00:00","id":363,"links":{},"metadata":{"_buckets":{"deposit":"560b4908-b183-4273-a2b2-5d24bde9b34e"},"_deposit":{"created_by":7,"id":"363","owners":[7],"pid":{"revision_id":0,"type":"depid","value":"363"},"status":"published"},"_oai":{"id":"oai:togaku.repo.nii.ac.jp:00000363","sets":["1:5:29"]},"author_link":["31","32"],"control_number":"363","item_10002_biblio_info_7":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2004-03-15","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"12","bibliographicPageEnd":"141","bibliographicPageStart":"127","bibliographic_titles":[{"bibliographic_title":"東洋学園大学紀要"},{"bibliographic_title":"Bulletin of Toyo Gakuen University"}]}]},"item_10002_description_5":{"attribute_name":"抄録","attribute_value_mlt":[{"subitem_description":"米国エネルギー大手，エンロン社は，経営陣の指示による巨額な粉飾決算の結果，2001年12月に経営破綻した。そしてこの事件直後，米国大企業に類似した粉飾決算が複数発覚する。米国で続発した企業不祥事の基本的背景は，経営執行者の不正行為に対してのブレーキ機能が作動しなかったことだ。企業事件の続発後，米国行政当局と証券監督機関は，コーポレートガバナンス改革に向け，これまでにない厳しい対応策を打ち出した。ところで日本でも，山一証券事件をはじめ数々の粉飾決算と企業破綻を経験している。しかし，日本では，企業不祥事に対する本格的対応が遅れている。証券監督機関も，経営監視に向け厳しい姿勢を取ることになお消極的だ。経営者指示による企業不祥事件の再発は，日本でも十分考えられる。本格的な企業改革に早く取り組む必要がある，という点が，今回のエンロン事件の，我が国への教訓といえよう。","subitem_description_type":"Abstract"}]},"item_10002_publisher_8":{"attribute_name":"出版者","attribute_value_mlt":[{"subitem_publisher":"東洋学園大学","subitem_publisher_language":"ja"}]},"item_10002_relation_12":{"attribute_name":"論文ID（NAID）","attribute_value_mlt":[{"subitem_relation_type":"isIdenticalTo","subitem_relation_type_id":{"subitem_relation_type_id_text":"110000991763","subitem_relation_type_select":"NAID"}}]},"item_10002_source_id_11":{"attribute_name":"書誌レコードID","attribute_value_mlt":[{"subitem_source_identifier":"AN10421432","subitem_source_identifier_type":"NCID"}]},"item_10002_source_id_9":{"attribute_name":"ISSN","attribute_value_mlt":[{"subitem_source_identifier":"09196110","subitem_source_identifier_type":"ISSN"}]},"item_10002_version_type_20":{"attribute_name":"著者版フラグ","attribute_value_mlt":[{"subitem_version_type":"VoR"}]},"item_creator":{"attribute_name":"著者","attribute_type":"creator","attribute_value_mlt":[{"creatorNames":[{"creatorName":"鎌田, 信男","creatorNameLang":"ja"},{"creatorName":"カマタ, ノブオ","creatorNameLang":"ja-Kana"}],"nameIdentifiers":[{},{}]},{"creatorNames":[{"creatorName":"Kamata, Nobuo","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":"2019-12-11"}],"displaytype":"detail","filename":"KJ00000730178.pdf","filesize":[{"value":"435.2 kB"}],"format":"application/pdf","license_note":"Copyright(c) 2011 by Toyo Gakuen University","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"エンロン事件と米国のコーポレートガバナンス改革","url":"https://togaku.repo.nii.ac.jp/record/363/files/KJ00000730178.pdf"},"version_id":"1735226e-0ce5-4cf5-87a8-f48e01531cee"}]},"item_language":{"attribute_name":"言語","attribute_value_mlt":[{"subitem_language":"jpn"}]},"item_title":"エンロン事件と米国のコーポレートガバナンス改革","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"エンロン事件と米国のコーポレートガバナンス改革","subitem_title_language":"ja"},{"subitem_title":"The Collapse of Enron and the Reform of Corporate Governance in U.S.","subitem_title_language":"en"}]},"item_type_id":"10002","owner":"7","path":["29"],"pubdate":{"attribute_name":"PubDate","attribute_value":"2019-12-11"},"publish_date":"2019-12-11","publish_status":"0","recid":"363","relation_version_is_last":true,"title":["エンロン事件と米国のコーポレートガバナンス改革"],"weko_creator_id":"7","weko_shared_id":-1},"updated":"2023-06-24T02:51:08.485854+00:00"}