{"created":"2023-06-19T09:37:33.339410+00:00","id":1317,"links":{},"metadata":{"_buckets":{"deposit":"4e235c41-4f9a-4e39-9279-92e54d8ea9a4"},"_deposit":{"created_by":27,"id":"1317","owners":[27],"pid":{"revision_id":0,"type":"depid","value":"1317"},"status":"published"},"_oai":{"id":"oai:ngu.repo.nii.ac.jp:00001317","sets":["1:11:275"]},"author_link":["956","2064"],"item_10002_alternative_title_1":{"attribute_name":"その他（別言語等）のタイトル","attribute_value_mlt":[{"subitem_alternative_title":"インセンティブホウシュウニオケルパフォーマンス・シェアノコウカ"}]},"item_10002_biblio_info_7":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2020-10-31","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"2","bibliographicPageEnd":"145","bibliographicPageStart":"129","bibliographicVolumeNumber":"57","bibliographic_titles":[{"bibliographic_title":"名古屋学院大学論集　社会科学篇"},{"bibliographic_title":"THE NAGOYA GAKUIN DAIGAKU RONSHU; Journal of Nagoya Gakuin University; SOCIAL SCIENCES","bibliographic_titleLang":"en"}]}]},"item_10002_description_5":{"attribute_name":"抄録","attribute_value_mlt":[{"subitem_description":"2015（平成27）年6月よりわが国上場企業にコーポレートガバナンス・コードが適用され，「攻めの経営」を巡る役員報酬システムの見直しとしてインセンティブを付与する役員報酬改革が注目される中，パフォーマンス・シェア（Performance Share）が導入されることとなった。\n　パフォーマンス・シェアは，企業の中長期の業績目標の達成度合いに応じて，役員に対して中長期計画終了時等の将来の一定時期に株式を交付するものとされる。つまり，それは，企業の中長期の業績等に連動して役員に提供される金銭報酬債権であり，具体的な形として役員はその企業の株式を付与される。　\n　パフォーマンス・シェアの効果は，役員という人材を企業の将来キャッシュ・フローをもたらすものとして捉え，まず企業が多くの利益を生み出すための動向に対する役務対価を費用および負債計上し，その後企業業績が達成するとそれの対する金銭報酬債権を資産計上しそれが資本化されることにある。","subitem_description_type":"Abstract"}]},"item_10002_identifier_registration":{"attribute_name":"ID登録","attribute_value_mlt":[{"subitem_identifier_reg_text":"10.15012/00001280","subitem_identifier_reg_type":"JaLC"}]},"item_10002_publisher_8":{"attribute_name":"出版者","attribute_value_mlt":[{"subitem_publisher":"名古屋学院大学総合研究所"}]},"item_10002_source_id_9":{"attribute_name":"ISSN","attribute_value_mlt":[{"subitem_source_identifier":"0385-0048","subitem_source_identifier_type":"ISSN"}]},"item_creator":{"attribute_name":"著者","attribute_type":"creator","attribute_value_mlt":[{"creatorNames":[{"creatorName":"豊岡, 博"}],"nameIdentifiers":[{}]}]},"item_files":{"attribute_name":"ファイル情報","attribute_type":"file","attribute_value_mlt":[{"accessrole":"open_date","date":[{"dateType":"Available","dateValue":"2021-02-08"}],"displaytype":"detail","filename":"syakai_vol5702_07.pdf","filesize":[{"value":"855.5 kB"}],"format":"application/pdf","license_note":"Copyright (c) 2020 豊岡博","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"syakai_vol5702_07","url":"https://ngu.repo.nii.ac.jp/record/1317/files/syakai_vol5702_07.pdf"},"version_id":"37a0e992-614a-4658-baf2-3e6bd28a93e9"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"パフォーマンス・シェア","subitem_subject_scheme":"Other"},{"subitem_subject":"金銭報酬債権","subitem_subject_scheme":"Other"},{"subitem_subject":"業績連動（型）報酬","subitem_subject_scheme":"Other"},{"subitem_subject":"人材の人財化","subitem_subject_scheme":"Other"},{"subitem_subject":"将来キャッシュ・フロー","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":"インセンティブ報酬におけるパフォーマンス・シェアの効果","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"インセンティブ報酬におけるパフォーマンス・シェアの効果"},{"subitem_title":"The effect of performance share for share-based payment transaction in a financial statement","subitem_title_language":"en"}]},"item_type_id":"10002","owner":"27","path":["275"],"pubdate":{"attribute_name":"公開日","attribute_value":"2021-02-10"},"publish_date":"2021-02-10","publish_status":"0","recid":"1317","relation_version_is_last":true,"title":["インセンティブ報酬におけるパフォーマンス・シェアの効果"],"weko_creator_id":"27","weko_shared_id":-1},"updated":"2023-06-19T09:55:49.939759+00:00"}