{"created":"2023-05-15T12:16:52.222804+00:00","id":352,"links":{},"metadata":{"_buckets":{"deposit":"f54dd781-0c3a-404f-b975-285a35c30037"},"_deposit":{"created_by":3,"id":"352","owners":[3],"pid":{"revision_id":0,"type":"depid","value":"352"},"status":"published"},"_oai":{"id":"oai:tuis.repo.nii.ac.jp:00000352","sets":["1:4:40:100"]},"author_link":["1419","1420","1421"],"control_number":"352","item_1701328008552":{"attribute_name":"出版者","attribute_value_mlt":[{"subitem_publisher":"東京情報大学","subitem_publisher_language":"ja"}]},"item_1_biblio_info_14":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2007-09-28","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"1","bibliographicPageEnd":"17","bibliographicPageStart":"11","bibliographicVolumeNumber":"11","bibliographic_titles":[{"bibliographic_title":"東京情報大学研究論集","bibliographic_titleLang":"ja"}]}]},"item_1_creator_6":{"attribute_name":"著者名(日)","attribute_type":"creator","attribute_value_mlt":[{"creatorNames":[{"creatorName":"武井, 敦夫","creatorNameLang":"ja"},{"creatorName":"タケイ, アツオ","creatorNameLang":"ja-Kana"}],"nameIdentifiers":[{}]},{"creatorNames":[{"creatorName":"Takei, Atsuo","creatorNameLang":"en"}]}]},"item_1_creator_7":{"attribute_name":"著者名よみ","attribute_type":"creator","attribute_value_mlt":[{"nameIdentifiers":[{}]}]},"item_1_creator_8":{"attribute_name":"著者名(英)","attribute_type":"creator","attribute_value_mlt":[{"nameIdentifiers":[{}]}]},"item_1_description_1":{"attribute_name":"ページ属性","attribute_value_mlt":[{"subitem_description":"P(論文)","subitem_description_type":"Other"}]},"item_1_description_11":{"attribute_name":"抄録(日)","attribute_value_mlt":[{"subitem_description":"今日注目を集めている企業価値について会計の視点から評価した場合、CFを用いた評価法が中心になる。すなわち、企業を構成する事業価値を適切に評価した上で、これを的確にまとめて企業価値評価を行うことが求められる。企業価値評価モデルの構築を図るために、モデル化作業に必要なDCF法は、5つの段階を経て展開される。 DCF法によるモデル化作業のために、税率や資本コストなど種々の指標について検討してきた。検討結果から、税率についてはばらつきが大きいが、平均税率か実効税率を用いることが可能なことが分かった。また資本コストについては、企業政策に左右される資本構成などの複合的な要因が存在することが理解できた。全般的な結果として、一般に適用可能な企業価値評価モデルの構築は難しいことが分かった。 そこで最終的に検証対象となる株価情報に当たって、検討範囲を絞り、部分的に適用可能な企業価値評価モデルの構築が可能かどうかを考察することにした。株価情報と利益情報の検討の結果、業界選定を実施して検討してみる可能性がありそうであると考えられた。また業界を絞ることで、企業価値評価モデルの問題点も考慮することが可能であると考えられた。","subitem_description_language":"ja","subitem_description_type":"Other"}]},"item_1_description_12":{"attribute_name":"抄録(英)","attribute_value_mlt":[{"subitem_description":"When we think about corporate evaluation from accounting point of view, we can use the corporate evaluation model using cash-flow. We make the corporate evaluation model from business components evaluation. We develop 5steps evaluation model. We measure tax rates and cost of capital. We use average and real tax rates. We evaluate many factors of the cost of capital. Lastly, we find it is difficult to make the corporate evaluation model for all industries. We make the corporate evaluation model for proper industrial segmentation. For this purpose, we use stock price and profit information and select the segments","subitem_description_language":"en","subitem_description_type":"Other"}]},"item_1_identifier_registration":{"attribute_name":"ID登録","attribute_value_mlt":[{"subitem_identifier_reg_text":"10.15029/00000351","subitem_identifier_reg_type":"JaLC"}]},"item_1_source_id_13":{"attribute_name":"雑誌書誌ID","attribute_value_mlt":[{"subitem_source_identifier":"AA11155514","subitem_source_identifier_type":"NCID"}]},"item_1_text_10":{"attribute_name":"著者所属(英)","attribute_value_mlt":[{"subitem_text_language":"en","subitem_text_value":"Tokyo University of Information Sciences, Department of Business and Information"}]},"item_1_text_9":{"attribute_name":"著者所属(日)","attribute_value_mlt":[{"subitem_text_language":"ja","subitem_text_value":"東京情報大学情報ビジネス学科"}]},"item_files":{"attribute_name":"ファイル情報","attribute_type":"file","attribute_value_mlt":[{"accessrole":"open_date","date":[{"dateType":"Available","dateValue":"2007-09-28"}],"displaytype":"detail","filename":"KJ00006569419.pdf","filesize":[{"value":"544.6 kB"}],"format":"application/pdf","license_note":"TUIS","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"KJ00006569419","url":"https://tuis.repo.nii.ac.jp/record/352/files/KJ00006569419.pdf"},"version_id":"2dddd887-aefa-4326-8df7-75446e50af6b"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"企業価値評価","subitem_subject_language":"ja","subitem_subject_scheme":"Other"},{"subitem_subject":"会計情報","subitem_subject_language":"ja","subitem_subject_scheme":"Other"},{"subitem_subject":"株価情報","subitem_subject_language":"ja","subitem_subject_scheme":"Other"},{"subitem_subject":"業界選定","subitem_subject_language":"ja","subitem_subject_scheme":"Other"},{"subitem_subject":"メルクマール","subitem_subject_language":"ja","subitem_subject_scheme":"Other"},{"subitem_subject":"corporate value evaluation","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"accounting information","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"stock price information","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"selection of industrial segment","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"merkmal","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":"企業価値評価法における業界選定:会計情報と株価情報をメルクマールとして","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"企業価値評価法における業界選定:会計情報と株価情報をメルクマールとして","subitem_title_language":"ja"},{"subitem_title":"Industrial Segmentation for Corporate Evaluation Model","subitem_title_language":"en"}]},"item_type_id":"1","owner":"3","path":["100"],"pubdate":{"attribute_name":"PubDate","attribute_value":"2007-09-28"},"publish_date":"2007-09-28","publish_status":"0","recid":"352","relation_version_is_last":true,"title":["企業価値評価法における業界選定:会計情報と株価情報をメルクマールとして"],"weko_creator_id":"3","weko_shared_id":-1},"updated":"2023-12-22T06:00:06.373658+00:00"}