{"created":"2023-05-15T11:34:26.080220+00:00","id":748,"links":{},"metadata":{"_buckets":{"deposit":"0155c0ec-c023-45af-a19f-9b8f2caec91a"},"_deposit":{"created_by":2,"id":"748","owners":[2],"pid":{"revision_id":0,"type":"depid","value":"748"},"status":"published"},"_oai":{"id":"oai:cur-ren.repo.nii.ac.jp:00000748","sets":["2:5:22"]},"author_link":["4870","4869"],"item_10002_biblio_info_7":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2006-06-16","bibliographicIssueDateType":"Issued"},"bibliographicPageEnd":"91","bibliographicPageStart":"83","bibliographicVolumeNumber":"5","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":"企業価値(あるいは株主価値)は会計的利益により推計することができるといわれることがある｡しかし,この点に関しては合理的根拠がなく,市場の株価決定メカニズムは,長期の割引キャッシュ･フローにしたがっているとRappaportは主張している｡本稿では,2001年にMauboussinとともに著した著書をもとに,Rappaportの企業評価モデルをとりあげ,キャッシュ･フローの観点からの株主価値の推計方法を考察している。","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":"110006426527","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":[{}]},{"creatorNames":[{"creatorName":"Hashimoto, Kazuhisa","creatorNameLang":"en"}],"nameIdentifiers":[{}]}]},"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":"005_083_091.pdf","filesize":[{"value":"653.0 kB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"005_083_091.pdf","url":"https://cur-ren.repo.nii.ac.jp/record/748/files/005_083_091.pdf"},"version_id":"77ef508c-afbc-46c1-a252-9ecee009c249"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"ラパポート","subitem_subject_scheme":"Other"},{"subitem_subject":"株主価値","subitem_subject_scheme":"Other"},{"subitem_subject":"キャッシュ･フロー","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":"ラパポートによる企業評価モデルの検討","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"ラパポートによる企業評価モデルの検討"},{"subitem_title":"A Study on the Valuation Model of Rappapor","subitem_title_language":"en"}]},"item_type_id":"10002","owner":"2","path":["22"],"pubdate":{"attribute_name":"公開日","attribute_value":"2018-10-03"},"publish_date":"2018-10-03","publish_status":"0","recid":"748","relation_version_is_last":true,"title":["ラパポートによる企業評価モデルの検討"],"weko_creator_id":"2","weko_shared_id":-1},"updated":"2023-05-15T11:57:04.753101+00:00"}