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中小企業金融における内部統制システムの機能に関する考察
http://hdl.handle.net/10069/36886
http://hdl.handle.net/10069/3688605924a8e-16e0-4607-80fb-8e1d933e9a1b
名前 / ファイル | ライセンス | アクション |
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Keizai96_1_145.pdf (374.8 kB)
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Item type | 紀要論文 / Departmental Bulletin Paper(1) | |||||
---|---|---|---|---|---|---|
公開日 | 2016-10-21 | |||||
タイトル | ||||||
タイトル | 中小企業金融における内部統制システムの機能に関する考察 | |||||
言語 | ||||||
言語 | jpn | |||||
キーワード | ||||||
主題Scheme | Other | |||||
主題 | internal control system | |||||
キーワード | ||||||
主題Scheme | Other | |||||
主題 | small and medium‐sized business | |||||
キーワード | ||||||
主題Scheme | Other | |||||
主題 | asymmetric 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 |
中島, 幸介
× 中島, 幸介 |
|||||
著者別名 | ||||||
姓名 | Nakashima, Kousuke | |||||
その他のタイトル | ||||||
その他のタイトル | Consideration about the Function of the Internal Control System in the Finance of Small and Medium-sized Businesses | |||||
抄録 | ||||||
内容記述タイプ | Abstract | |||||
内容記述 | This study has considered, by using the game theory, about the influence of maintaining good internal control system when small and medium-sized businesses receive loans from banks. The conclusion reached was that by maintaining good internal control system, small and medium-sized business managers can alleviate the asymmetric information that lie between the parties by allowing them to transmit a signal to the banks that they are trustworthy. Thus, banks should actively request the managers that seek loans to equip themselves with good internal control system as a prerequisite for obtaining the loans. | |||||
内容記述 | ||||||
内容記述タイプ | Other | |||||
内容記述 | 村田省三教授、バスー・ディパック教授定年退職記念号 | |||||
内容記述 | ||||||
内容記述タイプ | Other | |||||
内容記述 | In Honour of Prof. Shozo Murata and Prof. Dipak R. Basu | |||||
書誌情報 |
経営と経済 en : Journal of Business and Economics 巻 96, 号 1-2, p. 145-156, 発行日 2016-09-25 |
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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 | |||||
出版者 | ||||||
出版者 | 長崎大学経済学会 | |||||
出版者別言語 | ||||||
Economics Society of Nagasaki University | ||||||
sortkey | ||||||
10 | ||||||
引用 | ||||||
内容記述タイプ | Other | |||||
内容記述 | 経営と経済, 96(1-2), pp.145-156; 2016 |