{"created":"2023-06-20T14:23:13.657649+00:00","id":7002,"links":{},"metadata":{"_buckets":{"deposit":"d07ce24a-3240-4d6f-91b0-4614c5eebe44"},"_deposit":{"created_by":3,"id":"7002","owners":[3],"pid":{"revision_id":0,"type":"depid","value":"7002"},"status":"published"},"_oai":{"id":"oai:rku.repo.nii.ac.jp:00007002","sets":["188:663:1285:1288"]},"author_link":["14213","14212"],"item_2_alternative_title_5":{"attribute_name":"論文名よみ","attribute_value_mlt":[{"subitem_alternative_title":"キギョウ ノ ノウリョク カイハツヒ シシュツ ト シホン コウセイ ノ ケッテイ ヨウイン ニカンスル ジッショウ ブンセキ"}]},"item_2_biblio_info_14":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2018-10-10","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"2","bibliographicPageEnd":"45(103)","bibliographicPageStart":"21(079)","bibliographicVolumeNumber":"53","bibliographic_titles":[{"bibliographic_title":"流通經濟大學論集"},{"bibliographic_title":"The Journal of Ryūtsū Keizai University","bibliographic_titleLang":"en"}]}]},"item_2_creator_6":{"attribute_name":"著者名(日)","attribute_type":"creator","attribute_value_mlt":[{"creatorNames":[{"creatorName":"長瀬, 毅"},{"creatorName":"ナガセ, タケシ","creatorNameLang":"ja-Kana"}],"nameIdentifiers":[{"nameIdentifier":"14212","nameIdentifierScheme":"WEKO"}]}]},"item_2_description_1":{"attribute_name":"ページ属性","attribute_value_mlt":[{"subitem_description":"P(論文)","subitem_description_type":"Other"}]},"item_2_description_11":{"attribute_name":"抄録(日)","attribute_value_mlt":[{"subitem_description":"本稿では，『企業活動基本調査』において平成22年度より調査が開始された「能力開発費」データを用い，企業の能力開発投資の決定要因および資本構成との関連性について分析する。得られた結論は以下である。能力開発費支出の決定と総費用の能力開発費への配分の決定は，異なる要因から影響を受けており，前者には規模，生産性，財務の健全性，資産・生産物の特殊性，潤沢な内部資金，社外取締役の存在，銀行借入比率等が正の影響を与えている一方，後者には規模，成長性，生産性，内部資金は影響を与えておらず，収益性や有形固定資産比率が正の影響を与えていた。外国人投資家や独立社外取締役などのガバナンス主体もこの2 つの決定にはそれぞれ異なる影響を与えており，内部者や企業関係者によるガバナンスが強い企業ほど能力開発費支出が促進される傾向は見出されなかった。従業員処遇が資本構成の決定に与える影響を操作変数法を用いて分析した結果，従業員処遇を重視する企業は倒産確率を抑制するために低い負債比率を選択していることが示唆された。","subitem_description_type":"Other"}]},"item_2_full_name_8":{"attribute_name":"著者名(英)","attribute_value_mlt":[{"nameIdentifiers":[{"nameIdentifier":"14213","nameIdentifierScheme":"WEKO"}],"names":[{"name":"Nagase, Takeshi","nameLang":"en"}]}]},"item_2_source_id_13":{"attribute_name":"雑誌書誌ID","attribute_value_mlt":[{"subitem_source_identifier":"AN00251278","subitem_source_identifier_type":"NCID"}]},"item_2_text_10":{"attribute_name":"著者所属(英)","attribute_value_mlt":[{"subitem_text_language":"en","subitem_text_value":"Faculty of Economics, Ryutsu Keizai University"}]},"item_2_text_2":{"attribute_name":"記事種別(日)","attribute_value_mlt":[{"subitem_text_value":"論文"}]},"item_2_text_3":{"attribute_name":"記事種別(英)","attribute_value_mlt":[{"subitem_text_language":"en","subitem_text_value":"Article"}]},"item_2_text_9":{"attribute_name":"著者所属(日)","attribute_value_mlt":[{"subitem_text_value":"流通経済大学経済学部"}]},"item_files":{"attribute_name":"ファイル情報","attribute_type":"file","attribute_value_mlt":[{"accessrole":"open_date","date":[{"dateType":"Available","dateValue":"2019-02-17"}],"displaytype":"detail","filename":"ron_5302_21_45.pdf","filesize":[{"value":"1.6 MB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"ron_5302_21_45.pdf","url":"https://rku.repo.nii.ac.jp/record/7002/files/ron_5302_21_45.pdf"},"version_id":"6d3d73f2-0bde-4c8b-b63e-44b626742109"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"人的資本","subitem_subject_scheme":"Other"},{"subitem_subject":"従業員処遇","subitem_subject_scheme":"Other"},{"subitem_subject":"資本構成","subitem_subject_scheme":"Other"},{"subitem_subject":"コーポレート・ガバナンス","subitem_subject_scheme":"Other"},{"subitem_subject":"Human Capital","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"Employee Treatment","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"Capital Structure","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"Corporate Governance","subitem_subject_language":"en","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":"企業の能力開発費支出と資本構成の決定要因に関する実証分析","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"企業の能力開発費支出と資本構成の決定要因に関する実証分析"},{"subitem_title":"Empirical analysis on the expenditure for the Human Resources Investment and the Determinant of Capital Structure in Japanese Firm","subitem_title_language":"en"}]},"item_type_id":"2","owner":"3","path":["1288"],"pubdate":{"attribute_name":"公開日","attribute_value":"2019-02-17"},"publish_date":"2019-02-17","publish_status":"0","recid":"7002","relation_version_is_last":true,"title":["企業の能力開発費支出と資本構成の決定要因に関する実証分析"],"weko_creator_id":"3","weko_shared_id":3},"updated":"2023-06-20T14:53:00.531030+00:00"}