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アメリカ証券諸法開示規制とGAAP(1)
https://oiu.repo.nii.ac.jp/records/216
https://oiu.repo.nii.ac.jp/records/216494e0b5e-1e6b-402d-a716-96f84eeec60b
名前 / ファイル | ライセンス | アクション |
---|---|---|
20-2-013.pdf (898.2 kB)
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Item type | 紀要論文(ELS) / Departmental Bulletin Paper(1) | |||||
---|---|---|---|---|---|---|
公開日 | 2007-01-31 | |||||
タイトル | ||||||
タイトル | アメリカ証券諸法開示規制とGAAP(1) | |||||
タイトル | ||||||
言語 | en | |||||
タイトル | Disclosure Regulations under the U.S. Securities Acts and GAAP(Part I) : The Creation of the Securities and Exchange Commission | |||||
言語 | ||||||
言語 | jpn | |||||
キーワード | ||||||
主題Scheme | Other | |||||
主題 | 1933年証券法 | |||||
キーワード | ||||||
主題Scheme | Other | |||||
主題 | 1934年証券取引所法 | |||||
キーワード | ||||||
主題Scheme | Other | |||||
主題 | SEC | |||||
キーワード | ||||||
主題Scheme | Other | |||||
主題 | 開示哲学 | |||||
キーワード | ||||||
主題Scheme | Other | |||||
主題 | 規制戦略 | |||||
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 | |||||
ページ属性 | ||||||
内容記述タイプ | Other | |||||
内容記述 | P(論文) | |||||
記事種別(日) | ||||||
値 | 論文 | |||||
記事種別(英) | ||||||
言語 | en | |||||
値 | Article | |||||
論文名よみ | ||||||
その他のタイトル | アメリカ ショウケン ショホウ カイジ キセイ ト GAAP 1 | |||||
著者名(日) |
山本, 紀生
× 山本, 紀生 |
|||||
著者名よみ |
ヤマモト, ノリオ
× ヤマモト, ノリオ |
|||||
著者名(英) |
Yamamoto, Norio
× Yamamoto, Norio |
|||||
抄録(英) | ||||||
内容記述タイプ | Other | |||||
内容記述 | The purpose of this article is to explain why the U.S. Securities Acts wereenacted and how the Securities and Exchange Commission (SEC)was created. The Securities Acts were enacted following the stock market crash of 1929. Congress was faced with a choice of conflicting philosophies. President Rooseveltchose the disclosure philosophy which is designed to protect investors; maintainfair, orderly and efficient markets; and facilitate accumulation of capital. The SEC was created by the 1934 Securities Exchange Act and is the principalregulatory authority in the U.S.. Under the disclosure philosophy the SEC makes,amends and rescinds disclosure regulations. |
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雑誌書誌ID | ||||||
収録物識別子タイプ | NCID | |||||
収録物識別子 | AN10110523 | |||||
書誌情報 |
国際研究論叢 : 大阪国際大学紀要 en : OIU journal of international studies 巻 20, 号 2, p. 13-32, 発行日 2007-01-31 |