{"created":"2023-05-15T09:31:18.112163+00:00","id":361,"links":{},"metadata":{"_buckets":{"deposit":"c68bc0ad-b9b5-4566-b1c8-597a66112039"},"_deposit":{"created_by":10,"id":"361","owners":[10],"pid":{"revision_id":0,"type":"depid","value":"361"},"status":"published"},"_oai":{"id":"oai:fukuchiyama.repo.nii.ac.jp:00000361","sets":["1:47:59"]},"author_link":["482","481"],"item_3_biblio_info_12":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2019-03-31","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"1","bibliographicPageEnd":"55","bibliographicPageStart":"29","bibliographicVolumeNumber":"3","bibliographic_titles":[{"bibliographic_title":"福知山公立大学研究紀要"}]}]},"item_3_description_10":{"attribute_name":"抄録(日)","attribute_value_mlt":[{"subitem_description":"この論文の目的は，新潟県長岡市に本社を置く岩塚製菓株式会社（以下，岩塚製菓）が，1990 年から2018 年までの29 年間，どのように企業成長をファイナンスしてきたのかを検証し，その財務政策を考察することにある．岩塚製菓が資産として保有する中國旺旺控股有限公司（Want Want ChinaHoldings Ltd.）の株式時価評価は，2014 年には900 億円を超え，岩塚製菓の株式時価総額のおよそ3 倍になった．しかし，それは必ずしも財務政策の結果とはいえない．その倍率は2018 年には2 倍弱になっているが，資産として保有する株式の時価総額が株式を保有する企業の時価総額よりも大きいという上場企業として異常な状態にあることに変わりはない．中國旺旺控股有限公司の株式は，その一部を売却することにより利益とキャッシュ・フローを得る手段になっている．岩塚製菓の市場評価が中國旺旺控股有限公司の株式評価に大きく左右される異常な状態を解消する手段の一つはMBO（Management Buyout）による非公開化であると考える．","subitem_description_type":"Other"}]},"item_3_description_15":{"attribute_name":"表示順","attribute_value_mlt":[{"subitem_description":"3","subitem_description_type":"Other"}]},"item_3_source_id_1":{"attribute_name":"雑誌書誌ID","attribute_value_mlt":[{"subitem_source_identifier":"AA12783942","subitem_source_identifier_type":"NCID"}]},"item_3_source_id_19":{"attribute_name":"ISSN","attribute_value_mlt":[{"subitem_source_identifier":"24327662","subitem_source_identifier_type":"ISSN"}]},"item_creator":{"attribute_name":"著者","attribute_type":"creator","attribute_value_mlt":[{"creatorNames":[{"creatorName":"齋藤, 達弘"},{"creatorName":"サイトウ, タツヒロ","creatorNameLang":"ja-Kana"}],"nameIdentifiers":[{"nameIdentifier":"481","nameIdentifierScheme":"WEKO"}]},{"creatorNames":[{"creatorName":"Saito, Tatsuhiro","creatorNameLang":"en"}],"nameIdentifiers":[{"nameIdentifier":"482","nameIdentifierScheme":"WEKO"}]}]},"item_files":{"attribute_name":"ファイル情報","attribute_type":"file","attribute_value_mlt":[{"accessrole":"open_date","date":[{"dateType":"Available","dateValue":"2019-03-27"}],"displaytype":"detail","filename":"fukuchiyama3-3.pdf","filesize":[{"value":"1.9 MB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"fukuchiyama3-3","url":"https://fukuchiyama.repo.nii.ac.jp/record/361/files/fukuchiyama3-3.pdf"},"version_id":"e588740f-7e68-41ed-83ea-1e4a46f5779a"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"岩塚製菓","subitem_subject_scheme":"Other"},{"subitem_subject":"中国旺旺控股有限公司（Want Want China Holdings Ltd.）","subitem_subject_scheme":"Other"},{"subitem_subject":"企業成長","subitem_subject_scheme":"Other"},{"subitem_subject":"財務政策","subitem_subject_scheme":"Other"},{"subitem_subject":"株式時価総額の歪み","subitem_subject_scheme":"Other"},{"subitem_subject":"MBO（Management Buyout）","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":"岩塚製菓の財務政策と中國旺旺","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"岩塚製菓の財務政策と中國旺旺"}]},"item_type_id":"3","owner":"10","path":["59"],"pubdate":{"attribute_name":"公開日","attribute_value":"2019-03-31"},"publish_date":"2019-03-31","publish_status":"0","recid":"361","relation_version_is_last":true,"title":["岩塚製菓の財務政策と中國旺旺"],"weko_creator_id":"10","weko_shared_id":-1},"updated":"2023-05-15T09:38:30.234405+00:00"}