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インターネットを利用した任意開示についての一考察
http://hdl.handle.net/10069/29276
http://hdl.handle.net/10069/292767bb5561e-2452-45f0-838e-3338f55c617b
名前 / ファイル | ライセンス | アクション |
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keieikeizai82_01_09.pdf (879.2 kB)
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Item type | 紀要論文 / Departmental Bulletin Paper(1) | |||||
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公開日 | 2012-09-20 | |||||
タイトル | ||||||
タイトル | インターネットを利用した任意開示についての一考察 | |||||
言語 | ||||||
言語 | jpn | |||||
キーワード | ||||||
主題Scheme | Other | |||||
主題 | voluntary disclosure | |||||
キーワード | ||||||
主題Scheme | Other | |||||
主題 | cost of providing and accepting information | |||||
キーワード | ||||||
主題Scheme | Other | |||||
主題 | way of presenting accounting information | |||||
資源タイプ | ||||||
資源タイプ識別子 | http://purl.org/coar/resource_type/c_6501 | |||||
資源タイプ | departmental bulletin paper | |||||
著者 |
岡田, 裕正
× 岡田, 裕正 |
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著者別名 | ||||||
姓名 | Okada, Hiromasa | |||||
その他のタイトル | ||||||
その他のタイトル | A Study on the Internet Voluntary Disclosure | |||||
内容記述 | ||||||
内容記述タイプ | Other | |||||
内容記述 | The purpose of this paper is to describe the impact of the Internet on the voluntary financial accounting disclosure from two points. The first point is about the feature of the electronic distribution of accounting information. The cost of providing and accepting information is divided between company and investor. But this division is different according to the stage of the Internet technology. The second point is about the legal risks of the way of presenting accounting information on the Web. There are some strategies to reduce the legal risks. These strategies are the burden which company must bear to maintain the order between company and investor. | |||||
書誌情報 |
経営と経済 en : Journal of Business and Economics 巻 82, 号 1, p. 189-210, 発行日 2002-06-25 |
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ISSN | ||||||
収録物識別子タイプ | ISSN | |||||
収録物識別子 | 02869101 | |||||
書誌レコードID | ||||||
収録物識別子タイプ | NCID | |||||
収録物識別子 | AN00069150 | |||||
著者版フラグ | ||||||
出版タイプ | VoR | |||||
出版タイプResource | http://purl.org/coar/version/c_970fb48d4fbd8a85 | |||||
論文ID(NAID) | ||||||
関連タイプ | isIdenticalTo | |||||
識別子タイプ | NAID | |||||
関連識別子 | 110000181540 | |||||
出版者 | ||||||
出版者 | 長崎大学経済学会 | |||||
sortkey | ||||||
09 | ||||||
引用 | ||||||
内容記述タイプ | Other | |||||
内容記述 | 経営と経済, 82(1), pp.189-210; 2002 |