{"created":"2023-04-04T00:04:12.075563+00:00","id":2005329,"links":{},"metadata":{"_buckets":{"deposit":"b521b8a9-82b8-4734-983d-54a7d2100bee"},"_deposit":{"id":"2005329","owners":[1],"pid":{"revision_id":0,"type":"depid","value":"2005329"},"status":"published"},"_oai":{"id":"oai:nagoya.repo.nii.ac.jp:02005329","sets":["659:853:854:1680504467577"]},"author_link":[],"control_number":"2005329","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_1615768833594":{"attribute_name":"助成情報","attribute_value_mlt":[{"subitem_award_numbers":{"subitem_award_number":"20K13649","subitem_award_uri":"https://kaken.nii.ac.jp/grant/KAKENHI-PROJECT-20K13649/"},"subitem_award_titles":[{"subitem_award_title":"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","subitem_award_title_language":"ja"}],"subitem_funder_identifiers":{"subitem_funder_identifier":"https://doi.org/10.13039/501100001691","subitem_funder_identifier_type":"Crossref Funder"},"subitem_funder_names":[{"subitem_funder_name":"日本学術振興会","subitem_funder_name_language":"ja"},{"subitem_funder_name":"Japan Society for the Promotion of Science","subitem_funder_name_language":"en"}]}]},"item_9_alternative_title_19":{"attribute_name":"その他のタイトル","attribute_value_mlt":[{"subitem_alternative_title":"Financial Characteristics of Firms Implementing Debt Equity Swap Using Preferred Stock","subitem_alternative_title_language":"en"}]},"item_9_biblio_info_6":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2023-03","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"3","bibliographicPageEnd":"75","bibliographicPageStart":"59","bibliographicVolumeNumber":"70","bibliographic_titles":[{"bibliographic_title":"経済科学","bibliographic_titleLang":"ja"},{"bibliographic_title":"The Economic Science","bibliographic_titleLang":"en"}]}]},"item_9_description_4":{"attribute_name":"内容記述","attribute_value_mlt":[{"subitem_description":"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.","subitem_description_language":"en","subitem_description_type":"Abstract"},{"subitem_description":"「制度会計における課題」特集","subitem_description_language":"ja","subitem_description_type":"Other"}]},"item_9_identifier_registration":{"attribute_name":"ID登録","attribute_value_mlt":[{"subitem_identifier_reg_text":"10.18999/ecos.70.3.59","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"},{"subitem_publisher":"Graduate School of Economics Nagoya University","subitem_publisher_language":"en"}]},"item_9_source_id_7":{"attribute_name":"収録物識別子","attribute_value_mlt":[{"subitem_source_identifier":"0022-9725","subitem_source_identifier_type":"PISSN"},{"subitem_source_identifier":"2434-5741","subitem_source_identifier_type":"EISSN"}]},"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":"塚原, 慎","creatorNameLang":"ja"},{"creatorName":"TSUKAHARA, Makoto","creatorNameLang":"en"}]}]},"item_files":{"attribute_name":"ファイル情報","attribute_type":"file","attribute_value_mlt":[{"accessrole":"open_access","date":[{"dateType":"Available","dateValue":"2023-04-04"}],"displaytype":"detail","filename":"07_TSUKAHARA-Makoto.pdf","filesize":[{"value":"1.2 MB"}],"format":"application/pdf","mimetype":"application/pdf","url":{"objectType":"fulltext","url":"https://nagoya.repo.nii.ac.jp/record/2005329/files/07_TSUKAHARA-Makoto.pdf"},"version_id":"6f66e09d-d94d-4889-a805-7546f50c955b"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"Preferred Stock","subitem_subject_scheme":"Other"},{"subitem_subject":"Debt Equity Swap","subitem_subject_scheme":"Other"},{"subitem_subject":"Financial Instruments with Characteristics of Equity","subitem_subject_scheme":"Other"},{"subitem_subject":"Insolvency","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":"departmental bulletin paper","resourceuri":"http://purl.org/coar/resource_type/c_6501"}]},"item_title":"優先株式を用いた債務の株式化実施企業の財務的特徴","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"優先株式を用いた債務の株式化実施企業の財務的特徴","subitem_title_language":"ja"}]},"item_type_id":"40001","owner":"1","path":["1680504467577"],"pubdate":{"attribute_name":"PubDate","attribute_value":"2023-04-04"},"publish_date":"2023-04-04","publish_status":"0","recid":"2005329","relation_version_is_last":true,"title":["優先株式を用いた債務の株式化実施企業の財務的特徴"],"weko_creator_id":"1","weko_shared_id":-1},"updated":"2023-04-04T01:21:18.061860+00:00"}