{"created":"2023-05-15T13:51:34.702463+00:00","id":12826,"links":{},"metadata":{"_buckets":{"deposit":"55d68d66-7ca1-4271-a7f5-58f89cbd46b9"},"_deposit":{"created_by":1,"id":"12826","owners":[1],"pid":{"revision_id":0,"type":"depid","value":"12826"},"status":"published"},"_oai":{"id":"oai:chuo-u.repo.nii.ac.jp:00012826","sets":["183:781"]},"author_link":["49937","49936"],"item_38_alternative_title_2":{"attribute_name":"タイトル(ヨミ)","attribute_value_mlt":[{"subitem_alternative_title":"キギョウジョウホウカイジトコーポレートガバナンスノチョウリュウトテンカイーオウシュウカガクガイシャノソゼイカンレンカイジノジッショウブンセキー"}]},"item_38_date_granted_18":{"attribute_name":"学位授与年月日","attribute_value_mlt":[{"subitem_dategranted":"2021-03-20"}]},"item_38_degree_grantor_16":{"attribute_name":"学位授与機関","attribute_value_mlt":[{"subitem_degreegrantor":[{"subitem_degreegrantor_name":"中央大学"}],"subitem_degreegrantor_identifier":[{"subitem_degreegrantor_identifier_name":"32641","subitem_degreegrantor_identifier_scheme":"kakenhi"}]}]},"item_38_degree_name_15":{"attribute_name":"学位名","attribute_value_mlt":[{"subitem_degreename":"博士（学術）  "}]},"item_38_description_13":{"attribute_name":"抄録","attribute_value_mlt":[{"subitem_description":"This paper aims to construct a theory on the appropriate disclosure of non-financial information. Few Japanese companies question whether non-financial reporting leads to enhanced enterprise value. From our analysis and results of a case study focused on corporate tax disclosure in the European chemical industry, we confirm the actual position of corporate information disclosure in Japan. \nChronologically, our case study covers the historical roots and the future business environment affected by the COVID-19 pandemic, as well as current strategies, policies, business models, and management issues. Recent quantitative investigations and analysis of international taxation have dominated a certain corporate behavior around taxes. With the growing importance of non-financial disclosure, this study broadens our viewpoint on the relationship between information disclosure and corporate governance. \nBased on the empirical cases, we discuss the practical implications of the validity of non-financial reporting. \nThe results show that the focus of the agenda of non-financial reporting should be linked to the existing business model and management policy to gain investor confidence. Through a comparative analysis of European and Japanese cases, we include research suggestions for the corporate disclosure system in Japan, mainly regarding flexible and resilient disclosures.","subitem_description_type":"Abstract"}]},"item_38_description_14":{"attribute_name":"内容記述","attribute_value_mlt":[{"subitem_description":"【学位授与の要件】中央大学学位規則第4条第1項 \n【論文審査委員主査】杉浦　宣彦（中央大学大学院戦略経営研究科教授） \n【論文審査委員副査】山本　秀男（中央大学大学院戦略経営研究科教授）、阿部　道明（中央大学大学院法務研究科教授）、酒井　克彦（中央大学大学院法務研究科教授） 、榊原　清則（元・中央大学大学院戦略経営研究科教授）","subitem_description_type":"Other"}]},"item_38_description_24":{"attribute_name":"フォーマット","attribute_value_mlt":[{"subitem_description":"application/pdf","subitem_description_type":"Other"}]},"item_38_dissertation_number_19":{"attribute_name":"学位授与番号","attribute_value_mlt":[{"subitem_dissertationnumber":"甲第893号"}]},"item_38_full_name_7":{"attribute_name":"著者別名(英)","attribute_value_mlt":[{"nameIdentifiers":[{"nameIdentifier":"49937","nameIdentifierScheme":"WEKO"}],"names":[{"name":"Miyaishi, Tomoko","nameLang":"en"}]}]},"item_38_publisher_8":{"attribute_name":"公開者","attribute_value_mlt":[{"subitem_publisher":"中央大学専門職大学院事務部戦略経営研究科事務課 "}]},"item_38_rights_20":{"attribute_name":"権利","attribute_value_mlt":[{"subitem_rights":"この資料の著作権は、資料の著作者または学校法人中央大学に帰属します。著作権法が定める私的利用・引用を超える使用を希望される場合には、掲載誌発行部局へお問い合わせください。"}]},"item_38_version_type_25":{"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_access_right":{"attribute_name":"アクセス権","attribute_value_mlt":[{"subitem_access_right":"open access","subitem_access_right_uri":"http://purl.org/coar/access_right/c_abf2"}]},"item_creator":{"attribute_name":"著者","attribute_type":"creator","attribute_value_mlt":[{"creatorNames":[{"creatorName":"宮石, 知子"},{"creatorName":"ミヤイシ, トモコ","creatorNameLang":"ja-Kana"}],"nameIdentifiers":[{"nameIdentifier":"49936","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":"2021-04-30"}],"displaytype":"detail","filename":"CBSDBA00014_thesis.pdf","filesize":[{"value":"4.5 MB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"全文","url":"https://chuo-u.repo.nii.ac.jp/record/12826/files/CBSDBA00014_thesis.pdf"},"version_id":"94c21382-0395-4908-b98a-b8ff2b4d8e62"},{"accessrole":"open_date","date":[{"dateType":"Available","dateValue":"2021-04-30"}],"displaytype":"detail","filename":"CBSDBA00014_summary.pdf","filesize":[{"value":"201.3 kB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"要約","url":"https://chuo-u.repo.nii.ac.jp/record/12826/files/CBSDBA00014_summary.pdf"},"version_id":"ee18fc29-e387-4909-9350-0d93305ef43c"},{"accessrole":"open_date","date":[{"dateType":"Available","dateValue":"2021-04-30"}],"displaytype":"detail","filename":"CBSDBA00014_report.pdf","filesize":[{"value":"237.6 kB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"論文審査報告書","url":"https://chuo-u.repo.nii.ac.jp/record/12826/files/CBSDBA00014_report.pdf"},"version_id":"8bf26e93-a5d0-40df-a271-3b531ce571f6"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"コーポレートガバナンス","subitem_subject_scheme":"Other"},{"subitem_subject":"非財務報告","subitem_subject_scheme":"Other"},{"subitem_subject":"サステナビリティ","subitem_subject_scheme":"Other"},{"subitem_subject":"企業情報開示","subitem_subject_scheme":"Other"},{"subitem_subject":"法人税","subitem_subject_scheme":"Other"},{"subitem_subject":"Corporate Governance, Non-Financial Reporting, Sustainability, Information Disclosure, Income Tax","subitem_subject_language":"en","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":"doctoral thesis","resourceuri":"http://purl.org/coar/resource_type/c_db06"}]},"item_title":"企業情報開示とコーポレートガバナンスの潮流と展開\\n－欧州化学会社の租税関連開示の実証分析－","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"企業情報開示とコーポレートガバナンスの潮流と展開\\n－欧州化学会社の租税関連開示の実証分析－"},{"subitem_title":"Global Trends in Information Disclosure and Corporate Governance: An Analysis of Corporate Tax Information in European Chemical Industries","subitem_title_language":"en"}]},"item_type_id":"38","owner":"1","path":["781"],"pubdate":{"attribute_name":"公開日","attribute_value":"2021-04-30"},"publish_date":"2021-04-30","publish_status":"0","recid":"12826","relation_version_is_last":true,"title":["企業情報開示とコーポレートガバナンスの潮流と展開\\n－欧州化学会社の租税関連開示の実証分析－"],"weko_creator_id":"1","weko_shared_id":-1},"updated":"2023-05-15T17:08:07.693144+00:00"}