{"created":"2025-03-01T10:57:41.264969+00:00","id":2027129,"links":{},"metadata":{"_buckets":{"deposit":"9762df4c-d4fb-4b27-94bd-752340b1d15b"},"_deposit":{"created_by":41,"id":"2027129","owner":"41","owners":[41],"pid":{"revision_id":0,"type":"depid","value":"2027129"},"status":"published"},"_oai":{"id":"oai:hiroshima.repo.nii.ac.jp:02027129","sets":["1727147343679:1730443970747:1730443979455"]},"author_link":[],"item_1617186331708":{"attribute_name":"Title","attribute_value_mlt":[{"subitem_title":"バーゼルⅢとIFRS(国際財務報告基準) : 今後の金融機関の自己資本戦略に関する一考察 <研究ノート>","subitem_title_language":"ja"},{"subitem_title":"BASEL Ⅲ and IFRS : One consideration about the strategy of equity capital in financial institutions <Notes>","subitem_title_language":"en"}]},"item_1617186419668":{"attribute_name":"Creator","attribute_type":"creator","attribute_value_mlt":[{"creatorNames":[{"creatorName":"村上, 真理","creatorNameLang":"ja"},{"creatorName":"Murakami, Shinri","creatorNameLang":"en"}],"familyNames":[{"familyName":"村上","familyNameLang":"ja"},{"familyName":"Murakami","familyNameLang":"en"}],"givenNames":[{"givenName":"真理","givenNameLang":"ja"},{"givenName":"Shinri","givenNameLang":"en"}]}]},"item_1617186476635":{"attribute_name":"アクセス権","attribute_value_mlt":[{"subitem_access_right":"open access","subitem_access_right_uri":"http://purl.org/coar/access_right/c_abf2"}]},"item_1617186499011":{"attribute_name":"Rights","attribute_value_mlt":[{"subitem_rights":"Copyright (c) 2012 by Author"}]},"item_1617186609386":{"attribute_name":"Subject","attribute_value_mlt":[{"subitem_subject":"バーゼルⅢ","subitem_subject_scheme":"Other"},{"subitem_subject":"普通株式等Tier1","subitem_subject_scheme":"Other"},{"subitem_subject":"カウンターシクリカル","subitem_subject_scheme":"Other"},{"subitem_subject":"資本保全バッファー","subitem_subject_scheme":"Other"},{"subitem_subject":"IFRS","subitem_subject_scheme":"Other"},{"subitem_subject":"330","subitem_subject_scheme":"NDC"}]},"item_1617186626617":{"attribute_name":"Description","attribute_value_mlt":[{"subitem_description":"本稿では,自己資本のあり方を中心に,金融機関の経営に対するバーゼルⅢとIFRS の影響を考察した。バーゼルⅢは,国際的に業務展開している銀行の健全性を維持するため,バーゼル委員会が2010年に公表した自己資本規制である。2008年以降の世界的な金融危機を背景に,その規制内容は以前のものと比べ格段に厳しく広範なものとなった。一方,IFRS は国際会計基準審議会が作成する企業会計基準である。多国籍企業の増加や資本移動の自由化等に伴い,高品質の国際基準としての改善が図られた。    これら2つの制度の金融機関に対する影響は小さくなく,既に経営戦略の抜本的な見直しを迫られると予想される先もある。特にバーゼルⅢは,各国とも国内制度化を検討している段階にあるものの,わが国での取扱いはいまだ不明確である。さらに,その課題や問題点は地域金融機関や協同組織金融機関においてより深刻化すると考えられ,地域経済に影を落とす可能性もある。この意味では,今後の国内議論を注視するとともに,その影響度合いについても慎重に見極めていかなければならない。","subitem_description_language":"ja"}]},"item_1617186643794":{"attribute_name":"Publisher","attribute_value_mlt":[{"subitem_publisher":"広島大学マネジメント学会"}]},"item_1617186702042":{"attribute_name":"Language","attribute_value_mlt":[{"subitem_language":"jpn"}]},"item_1617186819068":{"attribute_name":"identifier_registration","attribute_value_mlt":[{"subitem_identifier_reg_text":"10.15027/34887","subitem_identifier_reg_type":"JaLC"}]},"item_1617186920753":{"attribute_name":"Source 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<研究ノート>","item_type_id":"40003","owner":"41","path":["1730443979455"],"pubdate":{"attribute_name":"PubDate","attribute_value":"2023-03-18"},"publish_date":"2023-03-18","publish_status":"0","recid":"2027129","relation_version_is_last":true,"title":["バーゼルⅢとIFRS(国際財務報告基準) : 今後の金融機関の自己資本戦略に関する一考察 <研究ノート>"],"weko_creator_id":"41","weko_shared_id":-1},"updated":"2025-03-01T10:57:57.452761+00:00"}