{"created":"2023-05-15T15:31:35.255786+00:00","id":4316,"links":{},"metadata":{"_buckets":{"deposit":"f7870843-6112-4d40-b1d4-cb04573b128d"},"_deposit":{"created_by":3,"id":"4316","owners":[3],"pid":{"revision_id":0,"type":"depid","value":"4316"},"status":"published"},"_oai":{"id":"oai:barrel.repo.nii.ac.jp:00004316","sets":["1:520"]},"author_link":["9411","9412","9409","9410"],"item_1_biblio_info_5":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2012-03-25","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"4","bibliographicPageEnd":"113","bibliographicPageStart":"105","bibliographicVolumeNumber":"59","bibliographic_titles":[{"bibliographic_title":"経済科学"}]}]},"item_1_description_18":{"attribute_name":"抄録","attribute_value_mlt":[{"subitem_description":"In Japan, there are not small number of cases where stock options are granted to company auditors. As for accounting auditors, they are prohibited to hold shares of the client, or receive a contingent fee. But for company auditors, they are not prohibited to receive stock options. In this paper, independence of company auditors and the member of audit committee are reviewed, and then, the effect of granting stock options to them will be discussed.","subitem_description_type":"Abstract"}]},"item_1_full_name_3":{"attribute_name":"著者別名","attribute_value_mlt":[{"nameIdentifiers":[{"nameIdentifier":"9411","nameIdentifierScheme":"WEKO"}],"names":[{"name":"Noguchi, Akihiro"}]},{"nameIdentifiers":[{"nameIdentifier":"9412","nameIdentifierScheme":"WEKO"}],"names":[{"name":"Futamura, Masako"}]}]},"item_1_publisher_6":{"attribute_name":"出版者","attribute_value_mlt":[{"subitem_publisher":"名古屋大学大学院経済学研究科"}]},"item_1_source_id_11":{"attribute_name":"書誌ID（NCID）","attribute_value_mlt":[{"subitem_source_identifier":"AN00069864","subitem_source_identifier_type":"NCID"}]},"item_1_source_id_7":{"attribute_name":"ISSN / EISSN","attribute_value_mlt":[{"subitem_source_identifier":"0022-9725","subitem_source_identifier_type":"ISSN"}]},"item_1_subject_16":{"attribute_name":"日本十進分類法","attribute_value_mlt":[{"subitem_subject":"335","subitem_subject_scheme":"NDC"}]},"item_1_subject_17":{"attribute_name":"NIIサブジェクト","attribute_value_mlt":[{"subitem_subject":"ビジネス・経営・産業","subitem_subject_scheme":"Other"}]},"item_1_version_type_15":{"attribute_name":"テキストバージョン","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":"野口, 晃弘"}],"nameIdentifiers":[{"nameIdentifier":"9409","nameIdentifierScheme":"WEKO"}]},{"creatorNames":[{"creatorName":"二村, 雅子"}],"nameIdentifiers":[{"nameIdentifier":"9410","nameIdentifierScheme":"WEKO"}]}]},"item_files":{"attribute_name":"ファイル情報","attribute_type":"file","attribute_value_mlt":[{"accessrole":"open_date","date":[{"dateType":"Available","dateValue":"2016-01-26"}],"displaytype":"detail","filename":"経済科学59(4)_105-113.pdf","filesize":[{"value":"595.3 kB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"経済科学59(4)_105-113.pdf","url":"https://barrel.repo.nii.ac.jp/record/4316/files/経済科学59(4)_105-113.pdf"},"version_id":"d99cbe7f-b2e0-49e6-9bfd-8d859d45dfc2"}]},"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":"監査役とストック・オプション","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"監査役とストック・オプション"},{"subitem_title":"Company Auditor and Stock Options","subitem_title_language":"en"}]},"item_type_id":"1","owner":"3","path":["4","520"],"pubdate":{"attribute_name":"公開日","attribute_value":"2012-07-26"},"publish_date":"2012-07-26","publish_status":"0","recid":"4316","relation_version_is_last":true,"title":["監査役とストック・オプション"],"weko_creator_id":"3","weko_shared_id":3},"updated":"2023-07-20T07:55:51.221791+00:00"}