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会社法における事業報告・財務報告の開示と責任 -有限責任の対価ー
https://stars.repo.nii.ac.jp/records/2000624
https://stars.repo.nii.ac.jp/records/20006243440de39-452c-4d30-9fae-62be3cfb494e
名前 / ファイル | ライセンス | アクション |
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KJ00004658021.pdf (301 KB)
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Item type | 紀要論文 / Departmental Bulletin Paper(1) | |||||||
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公開日 | 2023-08-23 | |||||||
タイトル | ||||||||
言語 | ja | |||||||
タイトル | 会社法における事業報告・財務報告の開示と責任 -有限責任の対価ー | |||||||
言語 | ||||||||
言語 | jpn | |||||||
キーワード | ||||||||
言語 | ja | |||||||
主題 | 企業情報,有限責任,取締役の責任,事業報告,財務報告 | |||||||
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 |
瀬谷ゆり子
× 瀬谷ゆり子
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抄録 | ||||||||
内容記述タイプ | Abstract | |||||||
内容記述 | The Companies Act of 2005 (“the Act”) does not sustain the minimum stated capital structure. The basic philosophy underlying the deregulation of legal capital requirements was that the requirements were not effective in protecting corporate creditors. Instead of the legal capital requirements, the Act provides the new disclosure system in order to protect creditors and minority shareholders. In this paper, I will examine the disclosure system under the Act including the 2004 amendment of Securities Exchange Act which imposed strict liability on issuers who made misstatements in certain periodic disclosure documents. I recognize the necessity of the disclosure system under the Act. However it will not be sufficient to protect the corporate creditors who are torts creditors, who do not have sufficient bargaining power over the corporation and the stakeholders. We need to observe those problems under the new disclosure system and corporate governance disciplines. |
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言語 | en | |||||||
書誌情報 |
ja : 桃山学院大学総合研究所紀要 巻 33, 号 1, p. 47-59 |
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出版者 | ||||||||
言語 | ja | |||||||
出版者 | 桃山学院大学総合研究所 | |||||||
ISSN | ||||||||
収録物識別子タイプ | ISSN | |||||||
収録物識別子 | 1346048X | |||||||
書誌レコードID | ||||||||
収録物識別子タイプ | NCID | |||||||
収録物識別子 | AA11337282 |