{"created":"2023-05-15T11:51:28.205038+00:00","id":13445,"links":{},"metadata":{"_buckets":{"deposit":"0c3134cf-6c30-489a-b7b1-29889d0ab8b6"},"_deposit":{"created_by":10,"id":"13445","owners":[10],"pid":{"revision_id":0,"type":"depid","value":"13445"},"status":"published"},"_oai":{"id":"oai:kanagawa-u.repo.nii.ac.jp:00013445","sets":["74:79:108:1293"]},"author_link":["34907","34906"],"item_3_alternative_title_20":{"attribute_name":"その他の言語のタイトル","attribute_value_mlt":[{"subitem_alternative_title":"Pharmaceutical Market Changes and Acquisitions in Japanese Pharmaceutical Companies ： The Impact on Voluntary Adoption of IFRS"}]},"item_3_biblio_info_7":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2020-03-31","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"59","bibliographicPageEnd":"30","bibliographicPageStart":"13","bibliographic_titles":[{"bibliographic_title":"国際経営論集","bibliographic_titleLang":"ja"},{"bibliographic_title":"International Management Review","bibliographic_titleLang":"en"}]}]},"item_3_description_4":{"attribute_name":"抄録","attribute_value_mlt":[{"subitem_description":"IFRS を適用する会社に製薬企業が多いという背景には、海外展開や合併・買収（M&A）の拡大が影響していることが考えられる。本稿の主な目的は、国内の医薬品業界が直面する状況とその実態について明らかにするとともに、海外企業のM&A の事例とそれが業績に与える影響について実証的に分析することである。とくに明らかにしたいことは、海外M&A をする会社の業績と海外M&A をしない会社の業績に差があるかどうかである。それによって、IFRSの適用に及ぼす影響を検証することができる。本稿では、わが国における製薬企業24社の営業利益、研究開発費、海外売上高という財務データをサンプルとして海外の企業を買収することがそうした指標に及ぼす影響について実証的に分析する。t 検定の結果、海外企業を買収する会社とそうではない会社とは有意差が認められた。","subitem_description_type":"Abstract"},{"subitem_description":"The reason that many pharmaceutical companies apply IFRS may be due to overseas expansion and expansion of mergers and acquisitions (M&A). The main purpose of this paper is to clarify the situation facing the pharmaceutical industry and its actual situation, and to empirically analyze the cases of overseas M&A and its impact on business performance. What I would like to clarify is whether there is a difference between the performance of a company that conducts overseas M&A and the performance of a company that does not. This allows us to examine the impact on the application of IFRS. In this paper, we empirically analyze the effects of overseas acquisitions on there indicators using financial data such as operating income, R&D expenses, and overseas sales of 24 pharmaceutical companies in Japan. As a result of the t-test, a significant difference was found between a company that acquired an overseas company and a company that did not.","subitem_description_type":"Abstract"}]},"item_3_description_40":{"attribute_name":"資源タイプ","attribute_value_mlt":[{"subitem_description":"Departmental Bulletin Paper","subitem_description_type":"Other"}]},"item_3_description_5":{"attribute_name":"内容記述","attribute_value_mlt":[{"subitem_description":"研究論文\nJEL Classification: M41","subitem_description_type":"Other"}]},"item_3_publisher_33":{"attribute_name":"出版者","attribute_value_mlt":[{"subitem_publisher":"神奈川大学経営学部"}]},"item_3_source_id_10":{"attribute_name":"書誌レコードID","attribute_value_mlt":[{"subitem_source_identifier":"AN10153220","subitem_source_identifier_type":"NCID"}]},"item_3_source_id_8":{"attribute_name":"ISSN","attribute_value_mlt":[{"subitem_source_identifier":"0915-7611","subitem_source_identifier_type":"ISSN"}]},"item_3_version_type_16":{"attribute_name":"著者版フラグ","attribute_value_mlt":[{"subitem_version_resource":"http://purl.org/coar/version/c_970fb48d4fbd8a85","subitem_version_type":"VoR"}]},"item_creator":{"attribute_name":"著者","attribute_type":"creator","attribute_value_mlt":[{"creatorNames":[{"creatorName":"星野, 優太"}],"nameIdentifiers":[{"nameIdentifier":"34906","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":"2020-10-08"}],"displaytype":"detail","filename":"03 日本の製薬企業における医薬品市場の変化と買収 －IFRS導入に及ぼす影響－.pdf","filesize":[{"value":"1.3 MB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"03 日本の製薬企業における医薬品市場の変化と買収 －IFRS導入に及ぼす影響－","url":"https://kanagawa-u.repo.nii.ac.jp/record/13445/files/03 日本の製薬企業における医薬品市場の変化と買収 －IFRS導入に及ぼす影響－.pdf"},"version_id":"21374333-7c99-4411-acbc-bc1fa715447b"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"IFRS","subitem_subject_scheme":"Other"},{"subitem_subject":"海外M&A","subitem_subject_scheme":"Other"},{"subitem_subject":"営業利益","subitem_subject_scheme":"Other"},{"subitem_subject":"研究開発費","subitem_subject_scheme":"Other"},{"subitem_subject":"海外売上高","subitem_subject_scheme":"Other"},{"subitem_subject":"IFRS","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"mergers and acquisitions (M&A)","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"R&D expenses","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"overseas sales","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":"日本の製薬企業における医薬品市場の変化と買収 －IFRS導入に及ぼす影響－","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"日本の製薬企業における医薬品市場の変化と買収 －IFRS導入に及ぼす影響－","subitem_title_language":"ja"},{"subitem_title":"Pharmaceutical Market Changes and Acquisitions in Japanese Pharmaceutical Companies ： The Impact on Voluntary Adoption of IFRS","subitem_title_language":"en"}]},"item_type_id":"3","owner":"10","path":["1293"],"pubdate":{"attribute_name":"PubDate","attribute_value":"2020-10-08"},"publish_date":"2020-10-08","publish_status":"0","recid":"13445","relation_version_is_last":true,"title":["日本の製薬企業における医薬品市場の変化と買収 －IFRS導入に及ぼす影響－"],"weko_creator_id":"10","weko_shared_id":-1},"updated":"2023-06-20T04:53:27.307177+00:00"}