@article{oai:oiu.repo.nii.ac.jp:00000190,
 author = {山本, 紀生 and ヤマモト, ノリオ and Yamamoto, Norio},
 issue = {2},
 journal = {国際研究論叢 : 大阪国際大学紀要, OIU journal of international studies},
 month = {Jan},
 note = {P(論文), The SEC was established by the Securities Exchange Acts of 1934. The SEC willenforces securities acts, promotes stability in the markets, and protects investors. 
In regulating securities markets, the framework of Economics is very useful.Economics presents analytical view points concerning why and how governmentregulates markets. The SEC should make regulations from economic view points.
　To fulfill its investor protection mission, and utilize resources efficiently andeffectively, the SEC makes strategic plans. The strategic plan sets out the vision,mission, values, and strategic goals for the next six years （2004-2009）.
　In these strategic regulating structures, the SEC requires public companies todisclose material information. The SEC disclosure policy is mainly to form rules. In the rulemaking, SEC must resolve basic disclosure problems concerning materialinformation and information dissemination.},
 pages = {1--17},
 title = {アメリカ証券諸法開示規制とGAAP(2) : SEC開示規制のフレームワークー},
 volume = {21},
 year = {2008},
 yomi = {ヤマモト, ノリオ}
}