{"created":"2021-03-01T06:16:55.206520+00:00","id":10111,"links":{},"metadata":{"_buckets":{"deposit":"b0d65ea9-a492-4614-9233-83248a297d14"},"_deposit":{"id":"10111","owners":[],"pid":{"revision_id":0,"type":"depid","value":"10111"},"status":"published"},"_oai":{"id":"oai:nagoya.repo.nii.ac.jp:00010111","sets":["1076:1077:1078"]},"author_link":["30540","30541"],"item_1615768549627":{"attribute_name":"出版タイプ","attribute_value_mlt":[{"subitem_version_resource":"http://purl.org/coar/version/c_970fb48d4fbd8a85","subitem_version_type":"VoR"}]},"item_9_biblio_info_6":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2004-06","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"E04-1","bibliographic_titles":[{"bibliographic_title":"Economic Research Center Discussion Paper","bibliographic_titleLang":"en"}]}]},"item_9_description_4":{"attribute_name":"抄録","attribute_value_mlt":[{"subitem_description":"This paper investigates the wealth effect of the public fund injection into Resona Bank on other banks. This paper finds that the injection initially conveyed the auditing firms' strict stance toward deferred tax assets. More importantly, the procedure that the government employed was regarded as the Too-Big-To-Fail policy. Therefore, we are afraid that the Resona injection is counter-productive in the sense that the moral hazard posed to the shareholders of large banks will inevitably be serious and market discipline will become weaker. Unfortunately, the Resona injection will make Japanese banking reform more difficult.","subitem_description_language":"en","subitem_description_type":"Abstract"}]},"item_9_identifier_60":{"attribute_name":"URI","attribute_value_mlt":[{"subitem_identifier_type":"HDL","subitem_identifier_uri":"http://hdl.handle.net/2237/11929"}]},"item_9_publisher_32":{"attribute_name":"出版者","attribute_value_mlt":[{"subitem_publisher":"名古屋大学大学院経済学研究科附属国際経済政策研究センター","subitem_publisher_language":"ja"}]},"item_9_relation_40":{"attribute_name":"シリーズ","attribute_value_mlt":[{"subitem_relation_name":[{"subitem_relation_name_text":"E-Series;E04-1"}]}]},"item_9_select_15":{"attribute_name":"著者版フラグ","attribute_value_mlt":[{"subitem_select_item":"publisher"}]},"item_9_text_14":{"attribute_name":"フォーマット","attribute_value_mlt":[{"subitem_text_value":"application/pdf"},{"subitem_text_value":"application/pdf"},{"subitem_text_value":"application/pdf"}]},"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":"Yamori, Nobuyoshi","creatorNameLang":"en"}],"nameIdentifiers":[{"nameIdentifier":"30540","nameIdentifierScheme":"WEKO"}]},{"creatorNames":[{"creatorName":"Kobayashi, Ayami","creatorNameLang":"en"}],"nameIdentifiers":[{"nameIdentifier":"30541","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":"2018-02-20"}],"displaytype":"detail","filename":"paperE04-1.pdf","filesize":[{"value":"75.9 kB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"paperE04-1.pdf Paper","objectType":"fulltext","url":"https://nagoya.repo.nii.ac.jp/record/10111/files/paperE04-1.pdf"},"version_id":"fe3d8df6-6f5c-4276-b0fa-fc4ed1ed461a"},{"accessrole":"open_date","date":[{"dateType":"Available","dateValue":"2018-02-20"}],"displaytype":"detail","filename":"commentE04-1.pdf","filesize":[{"value":"12.8 kB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"commentE04-1.pdf Comment","objectType":"fulltext","url":"https://nagoya.repo.nii.ac.jp/record/10111/files/commentE04-1.pdf"},"version_id":"8d41f887-2e46-4794-b53e-3befd9ce1443"},{"accessrole":"open_date","date":[{"dateType":"Available","dateValue":"2018-02-20"}],"displaytype":"detail","filename":"abstractE04-1.pdf","filesize":[{"value":"18.2 kB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"abstractE04-1.pdf Abstract","objectType":"fulltext","url":"https://nagoya.repo.nii.ac.jp/record/10111/files/abstractE04-1.pdf"},"version_id":"ef9ae8e0-6cee-4889-89e3-c089b7649861"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"Japanese Banks","subitem_subject_scheme":"Other"},{"subitem_subject":"Public Funds","subitem_subject_scheme":"Other"},{"subitem_subject":"Too-Big-To-Fail","subitem_subject_scheme":"Other"},{"subitem_subject":"Tax Efficient Accounting","subitem_subject_scheme":"Other"},{"subitem_subject":"Deferred Tax Assets","subitem_subject_scheme":"Other"}]},"item_language":{"attribute_name":"言語","attribute_value_mlt":[{"subitem_language":"eng"}]},"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":"Wealth Effect of Public Fund Injections to Ailing Banks : Do Deferred Tax Assets and Auditing Firms Matter?","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"Wealth Effect of Public Fund Injections to Ailing Banks : Do Deferred Tax Assets and Auditing Firms Matter?","subitem_title_language":"en"}]},"item_type_id":"9","owner":"1","path":["1078"],"pubdate":{"attribute_name":"PubDate","attribute_value":"2009-07-16"},"publish_date":"2009-07-16","publish_status":"0","recid":"10111","relation_version_is_last":true,"title":["Wealth Effect of Public Fund Injections to Ailing Banks : Do Deferred Tax Assets and Auditing Firms Matter?"],"weko_creator_id":"1","weko_shared_id":-1},"updated":"2023-01-16T04:53:33.902882+00:00"}