{"created":"2023-05-15T10:34:48.906886+00:00","id":394,"links":{},"metadata":{"_buckets":{"deposit":"6e7bb5df-0faa-42ce-8adc-2f4cceba04d2"},"_deposit":{"created_by":11,"id":"394","owners":[11],"pid":{"revision_id":0,"type":"depid","value":"394"},"status":"published"},"_oai":{"id":"oai:kyukyo.repo.nii.ac.jp:00000394","sets":["6:86"]},"author_link":["1034","1035"],"item_10002_biblio_info_7":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2020-03-19","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"2","bibliographicPageEnd":"55","bibliographicPageStart":"47","bibliographicVolumeNumber":"10","bibliographic_titles":[{"bibliographic_title":"九州共立大学研究紀要"},{"bibliographic_title":"Study journal of Kyushu Kyoritsu University","bibliographic_titleLang":"en"}]}]},"item_10002_description_5":{"attribute_name":"抄録","attribute_value_mlt":[{"subitem_description":"In recent years, as one of business reorganizations, methods such as spin-off, carve-out, and\nbusiness transfer have been frequently adopted. In Japan, many corporate restructurings are withdrawing\nfrom unprofitable businesses as a result of diversification failures, and there are not many cases of\nsplitting profitable divisions, but in the United States where maximizing shareholder value is the most\nimportant. Even profitable companies are often able to make quick and optimal decisions by dividing\nbusinesses other than core businesses. In order to eliminate conglomerate discounts and appropriately\nevaluate each business, restructuring methods such as spin-off or business transfer are very useful.\nThis paper focuses on business restructuring in the sense of increasing corporate value, not on\nreorganization in the sense of organizing businesses that are unprofitable sectors, and analyzes the\neffects of spin-offs and business transfers on corporate value.\nThe main conclusions are that the size of the company is maximized when the business is\ntransferred, that the board does not always make socially efficient choices, and that the second business\nunit can decide on the company to transfer. He said that the amount of the takeover debt would be\nlarger than it would be if the transfer could be determined, and that those with a higher type of synergy\neffect from the takeover debt would enjoy rent.","subitem_description_type":"Abstract"}]},"item_10002_publisher_8":{"attribute_name":"出版者","attribute_value_mlt":[{"subitem_publisher":"九州共立大学"}]},"item_10002_relation_12":{"attribute_name":"論文ID（NAID）","attribute_value_mlt":[{"subitem_relation_type_id":{"subitem_relation_type_id_text":"40022232597","subitem_relation_type_select":"NAID"}}]},"item_10002_source_id_11":{"attribute_name":"書誌レコードID","attribute_value_mlt":[{"subitem_source_identifier":"AA12533413","subitem_source_identifier_type":"NCID"}]},"item_10002_source_id_9":{"attribute_name":"ISSN","attribute_value_mlt":[{"subitem_source_identifier":"2186-0483","subitem_source_identifier_type":"ISSN"}]},"item_creator":{"attribute_name":"著者","attribute_type":"creator","attribute_value_mlt":[{"creatorNames":[{"creatorName":"吉田, 友紀"},{"creatorName":"ヨシダ, ユキ","creatorNameLang":"ja-Kana"}],"nameIdentifiers":[{"nameIdentifier":"1034","nameIdentifierScheme":"WEKO"},{"nameIdentifier":"9000409194609","nameIdentifierScheme":"CiNii ID","nameIdentifierURI":"http://ci.nii.ac.jp/nrid/9000409194609"}]},{"creatorNames":[{"creatorName":"YOSHIDA, Yuki","creatorNameLang":"en"}],"nameIdentifiers":[{"nameIdentifier":"1035","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":"2020-06-18"}],"displaytype":"detail","filename":"kiyo10-2-8.pdf","filesize":[{"value":"1.4 MB"}],"format":"application/pdf","licensetype":"license_11","mimetype":"application/pdf","url":{"label":"kiyo10-2-8","url":"https://kyukyo.repo.nii.ac.jp/record/394/files/kiyo10-2-8.pdf"},"version_id":"2d82a6a3-dc57-420a-bfda-059d96667027"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"spin-off","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"transfer of business","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"corporate value","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":"事業部門再編(スピンオフ・事業譲渡)の企業価値への影響","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"事業部門再編(スピンオフ・事業譲渡)の企業価値への影響"},{"subitem_title":"An Impact of Business Unit Restructuring (spin-off/business transfer) on Corporate Value","subitem_title_language":"en"}]},"item_type_id":"10002","owner":"11","path":["86"],"pubdate":{"attribute_name":"公開日","attribute_value":"2020-06-18"},"publish_date":"2020-06-18","publish_status":"0","recid":"394","relation_version_is_last":true,"title":["事業部門再編(スピンオフ・事業譲渡)の企業価値への影響"],"weko_creator_id":"11","weko_shared_id":-1},"updated":"2023-05-15T10:42:02.809696+00:00"}