{
  "spec_version": "3",
  "endpoint": "decisions",
  "stock_code": "2127",
  "company_name": "日本M&Aセンター",
  "content_lang": "ja",
  "meta_lang": "en",
  "canonical_url": "https://the-shashi.com/tse/2127/",
  "api_url": "/api/2127/decisions.json",
  "updated": "2026-08-05",
  "license": "© 2026 Yutaka Sugiura. All rights reserved.",
  "attribution": "The社史 (the-shashi.com) — https://the-shashi.com/tse/2127/",
  "count": 2,
  "description": "Index of this company's management decisions. One decision = one endpoint: follow api_url for the full dossier (background, the decision itself, outcome, quoted primary sources and references).",
  "decisions": [
    {
      "slug": "revenue-recognition-fraud-2022",
      "url": "/tse/2127/decisions/revenue-recognition-fraud-2022/",
      "api_url": "/api/2127/decisions/revenue-recognition-fraud-2022.json",
      "year": 2022,
      "month": 2,
      "type": "misconduct",
      "tags": [
        "tr-scandal"
      ],
      "title": "売上前倒し計上の不適切会計と過年度決算の訂正",
      "subtitle": "契約はまだ成立していないのに、なぜ売上は先に立ったのか——ノルマ文化が生んだ83件の「期ずれ」",
      "status": "implemented",
      "status_label": "実施"
    },
    {
      "slug": "revenue-decline-2025",
      "url": "/tse/2127/decisions/revenue-decline-2025/",
      "api_url": "/api/2127/decisions/revenue-decline-2025.json",
      "year": 2025,
      "month": 4,
      "type": "transformation",
      "tags": [
        "st-premium"
      ],
      "title": "日本M&Aセンターの実質減収決算と「量から質」への転換",
      "subtitle": "審査厳格化とミッドキャップ重視が成約件数を押し下げるなか、三宅卓率いる持株会社は高成長の踊り場をどう説明したか",
      "status": "implemented",
      "status_label": "実施"
    }
  ],
  "by_type": [
    {
      "key": "misconduct",
      "count": 1,
      "url": "/api/2127/decisions/by-type/misconduct.json"
    },
    {
      "key": "transformation",
      "count": 1,
      "url": "/api/2127/decisions/by-type/transformation.json"
    }
  ],
  "by_decade": [
    {
      "key": "2020s",
      "count": 2,
      "url": "/api/2127/decisions/by-decade/2020s.json"
    }
  ]
}