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優先株式を用いた債務の株式化実施企業の財務的特徴
https://doi.org/10.18999/ecos.70.3.59
https://doi.org/10.18999/ecos.70.3.59edd17558-1002-445d-926f-0a88b6b478df
| 名前 / ファイル | ライセンス | アクション |
|---|---|---|
07_TSUKAHARA-Makoto.pdf (1.2 MB)
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| Item type | itemtype_ver1(1) | |||||||||
|---|---|---|---|---|---|---|---|---|---|---|
| 公開日 | 2023-04-04 | |||||||||
| タイトル | ||||||||||
| タイトル | 優先株式を用いた債務の株式化実施企業の財務的特徴 | |||||||||
| 言語 | ja | |||||||||
| その他のタイトル | ||||||||||
| その他のタイトル | Financial Characteristics of Firms Implementing Debt Equity Swap Using Preferred Stock | |||||||||
| 言語 | en | |||||||||
| 著者 |
塚原, 慎
× 塚原, 慎
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| アクセス権 | ||||||||||
| アクセス権 | open access | |||||||||
| アクセス権URI | http://purl.org/coar/access_right/c_abf2 | |||||||||
| キーワード | ||||||||||
| 主題Scheme | Other | |||||||||
| 主題 | Preferred Stock | |||||||||
| キーワード | ||||||||||
| 主題Scheme | Other | |||||||||
| 主題 | Debt Equity Swap | |||||||||
| キーワード | ||||||||||
| 主題Scheme | Other | |||||||||
| 主題 | Financial Instruments with Characteristics of Equity | |||||||||
| キーワード | ||||||||||
| 主題Scheme | Other | |||||||||
| 主題 | Insolvency | |||||||||
| 内容記述 | ||||||||||
| 内容記述 | The purpose of this paper is to understand the financial characteristics of firms that issue preferred stock in the Japanese institutional and economic environment. In particular, I focus on the financial characteristics commonly possessed by firms that implement debt equity swaps using preferred stock (PS-DES). The results of the analysis are as follows. First, in the period immediately prior to the issuance of preferred stock, firms are less solvent, profitable, and have lower growth potential than the average of firms in the same industry in the same year.Second, we find evidence that PS-DES firms tend to be more insolvent in the short term. Third, we find that both PS-DES and PS-NOTDES firms tend to improve their solvency and profitability before and after the implementation of capital actions, although they are still below the industry average for the same year. The degree of recovery was relatively greater for PS-DES firms than for PS-NOT-DES firms, suggesting that firms continued to try to secure liquidity and reduce interest-bearing debt to avoid bankruptcy after the implementation of their capital policies. | |||||||||
| 言語 | en | |||||||||
| 内容記述タイプ | Abstract | |||||||||
| 内容記述 | ||||||||||
| 内容記述 | 「制度会計における課題」特集 | |||||||||
| 言語 | ja | |||||||||
| 内容記述タイプ | Other | |||||||||
| 出版者 | ||||||||||
| 言語 | ja | |||||||||
| 出版者 | 名古屋大学大学院経済学研究科 | |||||||||
| 出版者 | ||||||||||
| 言語 | en | |||||||||
| 出版者 | Graduate School of Economics Nagoya University | |||||||||
| 言語 | ||||||||||
| 言語 | jpn | |||||||||
| 資源タイプ | ||||||||||
| 資源タイプresource | http://purl.org/coar/resource_type/c_6501 | |||||||||
| タイプ | departmental bulletin paper | |||||||||
| 出版タイプ | ||||||||||
| 出版タイプ | VoR | |||||||||
| 出版タイプResource | http://purl.org/coar/version/c_970fb48d4fbd8a85 | |||||||||
| ID登録 | ||||||||||
| ID登録 | 10.18999/ecos.70.3.59 | |||||||||
| ID登録タイプ | JaLC | |||||||||
| 助成情報 | ||||||||||
| 識別子タイプ | Crossref Funder | |||||||||
| 助成機関識別子 | https://doi.org/10.13039/501100001691 | |||||||||
| 助成機関名 | 日本学術振興会 | |||||||||
| 言語 | ja | |||||||||
| 助成機関名 | Japan Society for the Promotion of Science | |||||||||
| 言語 | en | |||||||||
| 研究課題番号URI | https://kaken.nii.ac.jp/grant/KAKENHI-PROJECT-20K13649/ | |||||||||
| 研究課題番号 | 20K13649 | |||||||||
| 研究課題名 | 既存の財務会計システムが企業の資本構成調整行動に及ぼす影響に関する実証研究 | |||||||||
| 言語 | ja | |||||||||
| 収録物識別子 | ||||||||||
| 収録物識別子タイプ | PISSN | |||||||||
| 収録物識別子 | 0022-9725 | |||||||||
| 収録物識別子 | ||||||||||
| 収録物識別子タイプ | EISSN | |||||||||
| 収録物識別子 | 2434-5741 | |||||||||
| 書誌情報 |
ja : 経済科学 en : The Economic Science 巻 70, 号 3, p. 59-75, 発行日 2023-03 |
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