{"created":"2021-03-01T06:21:29.036525+00:00","id":14379,"links":{},"metadata":{"_buckets":{"deposit":"77e9962f-e86c-460f-882c-976c89d0b309"},"_deposit":{"created_by":17,"id":"14379","owners":[17],"pid":{"revision_id":0,"type":"depid","value":"14379"},"status":"published"},"_oai":{"id":"oai:nagoya.repo.nii.ac.jp:00014379","sets":["659:853:854:1393"]},"author_link":["44646","44647","44648","44649"],"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_alternative_title_19":{"attribute_name":"その他のタイトル","attribute_value_mlt":[{"subitem_alternative_title":"Company Auditor and Stock Options","subitem_alternative_title_language":"en"}]},"item_9_biblio_info_6":{"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","bibliographic_titleLang":"ja"}]}]},"item_9_description_4":{"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_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/2237/16285"}]},"item_9_identifier_registration":{"attribute_name":"ID登録","attribute_value_mlt":[{"subitem_identifier_reg_text":"10.18999/ecos.59.4.105","subitem_identifier_reg_type":"JaLC"}]},"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","subitem_publisher_language":"ja"}]},"item_9_select_15":{"attribute_name":"著者版フラグ","attribute_value_mlt":[{"subitem_select_item":"publisher"}]},"item_9_source_id_7":{"attribute_name":"ISSN（print）","attribute_value_mlt":[{"subitem_source_identifier":"0022-9725","subitem_source_identifier_type":"PISSN"}]},"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":"野口, 晃弘","creatorNameLang":"ja"}],"nameIdentifiers":[{"nameIdentifier":"44646","nameIdentifierScheme":"WEKO"}]},{"creatorNames":[{"creatorName":"二村, 雅子","creatorNameLang":"ja"}],"nameIdentifiers":[{"nameIdentifier":"44647","nameIdentifierScheme":"WEKO"}]},{"creatorNames":[{"creatorName":"NOGUCHI, Akihiro","creatorNameLang":"en"}],"nameIdentifiers":[{"nameIdentifier":"44648","nameIdentifierScheme":"WEKO"}]},{"creatorNames":[{"creatorName":"FUTAMURA, Masako","creatorNameLang":"en"}],"nameIdentifiers":[{"nameIdentifier":"44649","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":"noguchi_akihiro.pdf","filesize":[{"value":"758.1 kB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"noguchi_akihiro.pdf","objectType":"fulltext","url":"https://nagoya.repo.nii.ac.jp/record/14379/files/noguchi_akihiro.pdf"},"version_id":"db7437ed-ddd4-4f0e-9cfe-7407ab7a918a"}]},"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":"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_language":"ja"}]},"item_type_id":"9","owner":"17","path":["1393"],"pubdate":{"attribute_name":"PubDate","attribute_value":"2012-04-24"},"publish_date":"2012-04-24","publish_status":"0","recid":"14379","relation_version_is_last":true,"title":["監査役とストック・オプション"],"weko_creator_id":"17","weko_shared_id":-1},"updated":"2023-11-13T01:39:18.410687+00:00"}