{"created":"2023-06-26T10:46:21.123990+00:00","id":268,"links":{},"metadata":{"_buckets":{"deposit":"69996417-bd03-4daf-8f40-43124dd8c397"},"_deposit":{"created_by":11,"id":"268","owners":[11],"pid":{"revision_id":0,"type":"depid","value":"268"},"status":"published"},"_oai":{"id":"oai:sgul.repo.nii.ac.jp:00000268","sets":["26:34"]},"author_link":[],"item_4_biblio_info_7":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2015-08-31","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"8","bibliographicPageEnd":"36","bibliographicPageStart":"25","bibliographic_titles":[{"bibliographic_title":"札幌学院大学経営論集","bibliographic_titleLang":"ja"},{"bibliographic_title":"Sapporo Gakuin University Review of Business Administration","bibliographic_titleLang":"en"}]}]},"item_4_description_4":{"attribute_name":"抄録","attribute_value_mlt":[{"subitem_description":"５月中旬，2015年３月期決算に関連して，日本経済新聞（日経）が３つの決算短信の発表を延期するとうい報道がなされた。５月９日の株式会社東芝（東芝），５月13日の北越紀州製紙株式会社（北越紀州製紙）と５月21日の株式会社LIXILグループ（LIXIL）であった。いずれも「不適切な会計処理」が理由とされていた。これら３社以外にも東京証券取引所（東証）の適時開示情報などによると以下の企業の決算発表の延期が公表されていた。本稿では，上記３社について，６月３日までの情報からその経緯・類型をガバナンス・内部統制によって検討し，問題点を指摘しようと考えている。東芝は「延期のお知らせ」としてではなく「第三者委員会設置のお知らせ」で決算発表が６月以降になる見込みとしている。また東芝の子会社である５社も延期している。適時開示情報（Timely Disclosure Information）決算短信は，東証の上場規程により義務付けられ，決算期後遅くとも45日以内に内容のとりまとめを行い，その開示を行うことが適当であり，30日以内の開示が望ましいとされている。また50日を超える場合は，その理由などを開示しなければならないとされている","subitem_description_language":"ja","subitem_description_type":"Abstract"}]},"item_4_description_40":{"attribute_name":"資源タイプ","attribute_value_mlt":[{"subitem_description":"Bulletin","subitem_description_language":"en","subitem_description_type":"Other"}]},"item_4_description_5":{"attribute_name":"内容記述","attribute_value_mlt":[{"subitem_description":"研究ノート","subitem_description_language":"ja","subitem_description_type":"Other"},{"subitem_description":"Note","subitem_description_language":"en","subitem_description_type":"Other"}]},"item_4_publisher_33":{"attribute_name":"出版者","attribute_value_mlt":[{"subitem_publisher":"札幌学院大学総合研究所","subitem_publisher_language":"ja"}]},"item_4_source_id_8":{"attribute_name":"ISSN","attribute_value_mlt":[{"subitem_source_identifier":"1884-1589","subitem_source_identifier_type":"PISSN"}]},"item_creator":{"attribute_name":"著者","attribute_type":"creator","attribute_value_mlt":[{"creatorAlternatives":[{"creatorAlternative":"HARA, Haruo","creatorAlternativeLang":"en"}],"creatorNames":[{"creatorName":"原, 晴生","creatorNameLang":"ja"}]}]},"item_files":{"attribute_name":"ファイル情報","attribute_type":"file","attribute_value_mlt":[{"accessrole":"open_date","date":[{"dateType":"Available","dateValue":"2016-11-07"}],"displaytype":"detail","filename":"KER-8-025.pdf","filesize":[{"value":"515.5 kB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"KER-8-025.pdf","url":"https://sgul.repo.nii.ac.jp/record/268/files/KER-8-025.pdf"},"version_id":"784e21d9-de98-453a-8ea2-88ca1f022356"}]},"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":"不正会計 : 不適切な会計処理等，３社の事例","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"不正会計 : 不適切な会計処理等，３社の事例","subitem_title_language":"ja"},{"subitem_title":"Fraudulent Accounting Treatment-3 Companies Case Study","subitem_title_language":"en"}]},"item_type_id":"4","owner":"11","path":["34"],"pubdate":{"attribute_name":"PubDate","attribute_value":"2015-12-14"},"publish_date":"2015-12-14","publish_status":"0","recid":"268","relation_version_is_last":true,"title":["不正会計 : 不適切な会計処理等，３社の事例"],"weko_creator_id":"11","weko_shared_id":-1},"updated":"2023-10-13T06:59:49.694495+00:00"}