{"created":"2023-05-15T11:34:23.054855+00:00","id":693,"links":{},"metadata":{"_buckets":{"deposit":"1a24ef35-ab88-4b89-9fda-90d0ac571550"},"_deposit":{"created_by":2,"id":"693","owners":[2],"pid":{"revision_id":0,"type":"depid","value":"693"},"status":"published"},"_oai":{"id":"oai:cur-ren.repo.nii.ac.jp:00000693","sets":["2:5:19"]},"author_link":["4637","4638"],"item_10002_biblio_info_7":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2003-06-16","bibliographicIssueDateType":"Issued"},"bibliographicPageEnd":"25","bibliographicPageStart":"19","bibliographicVolumeNumber":"2","bibliographic_titles":[{"bibliographic_title":"中国学園紀要"},{"bibliographic_title":"Journal of Chugokugakuen","bibliographic_titleLang":"en"}]}]},"item_10002_description_5":{"attribute_name":"抄録","attribute_value_mlt":[{"subitem_description":"企業会計の情報提供機能を企業価値との関連で捉えた実証研究として,PenmanandSougiannis[1998]を取り上げ,その概略を紹介するとともに,主としてモデル設定面から,彼らの結論である「発生主義会計数値の優位性」について考察している。","subitem_description_type":"Abstract"}]},"item_10002_publisher_8":{"attribute_name":"出版者","attribute_value_mlt":[{"subitem_publisher":"中国学園大学/中国短期大学"}]},"item_10002_relation_12":{"attribute_name":"論文ID(NAID)","attribute_value_mlt":[{"subitem_relation_type":"isIdenticalTo","subitem_relation_type_id":{"subitem_relation_type_id_text":"110004706268","subitem_relation_type_select":"NAID"}}]},"item_10002_rights_15":{"attribute_name":"権利","attribute_value_mlt":[{"subitem_rights":"中国学園大学/中国短期大学"}]},"item_10002_source_id_11":{"attribute_name":"書誌レコードID","attribute_value_mlt":[{"subitem_source_identifier":"AA11806598","subitem_source_identifier_type":"NCID"}]},"item_10002_source_id_9":{"attribute_name":"ISSN","attribute_value_mlt":[{"subitem_source_identifier":"1347-9350","subitem_source_identifier_type":"ISSN"}]},"item_10002_subject_21":{"attribute_name":"日本十進分類法","attribute_value_mlt":[{"subitem_subject":"330","subitem_subject_scheme":"NDC"}]},"item_10002_text_24":{"attribute_name":"出版者(英)","attribute_value_mlt":[{"subitem_text_language":"en","subitem_text_value":"Chugokugakuen University / Chugoku Junior Cllege"}]},"item_10002_version_type_20":{"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":"橋本, 和久"}],"nameIdentifiers":[{"nameIdentifier":"4637","nameIdentifierScheme":"WEKO"}]},{"creatorNames":[{"creatorName":"Hashimoto, Kazuhisa","creatorNameLang":"en"}],"nameIdentifiers":[{"nameIdentifier":"4638","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":"2018-10-03"}],"displaytype":"detail","filename":"2_019_025.pdf","filesize":[{"value":"505.4 kB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"2_019_025.pdf","url":"https://cur-ren.repo.nii.ac.jp/record/693/files/2_019_025.pdf"},"version_id":"145181d2-7ae8-4e0f-b3f3-84ec1975adef"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"企業評価","subitem_subject_scheme":"Other"},{"subitem_subject":"キャッシュ・フロー","subitem_subject_scheme":"Other"},{"subitem_subject":"モデルの有用性","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":"企業評価モデルを用いた実証研究に関する一考察 -penman and Sougiannis[1998]の検討-","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"企業評価モデルを用いた実証研究に関する一考察 -penman and Sougiannis[1998]の検討-"},{"subitem_title":"Empirical Study Used the Valuation Model - Case in Penman and Sougiannis[1998]-","subitem_title_language":"en"}]},"item_type_id":"10002","owner":"2","path":["19"],"pubdate":{"attribute_name":"公開日","attribute_value":"2018-10-03"},"publish_date":"2018-10-03","publish_status":"0","recid":"693","relation_version_is_last":true,"title":["企業評価モデルを用いた実証研究に関する一考察 -penman and Sougiannis[1998]の検討-"],"weko_creator_id":"2","weko_shared_id":-1},"updated":"2023-05-15T11:58:30.650045+00:00"}