{"created":"2023-05-15T11:34:27.419968+00:00","id":772,"links":{},"metadata":{"_buckets":{"deposit":"512581e4-27eb-4aa8-b88b-c444b35765ef"},"_deposit":{"created_by":2,"id":"772","owners":[2],"pid":{"revision_id":0,"type":"depid","value":"772"},"status":"published"},"_oai":{"id":"oai:cur-ren.repo.nii.ac.jp:00000772","sets":["2:5:23"]},"author_link":["4955","4954"],"item_10002_biblio_info_7":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2007-06-16","bibliographicIssueDateType":"Issued"},"bibliographicPageEnd":"125","bibliographicPageStart":"117","bibliographicVolumeNumber":"6","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":"企業価値の評価モデルとしては,割引配当モデル,残余利益モデル,割引キャッシュ・フロー・モデルなどがよく知られている。本稿では割引キャッシュ・フロー・モデルを応用したRappaportの企業価値評価モデルの株価説明力を分析するために,わが国の株式市場により実証分析を行った結果,相当高い相関関係が見出された。純資産簿価と異常利益といった発生主義の会計情報の方が株価説明力が高いという意見が強いが,キャッシュ・フロー情報にも相当高い株価説明力があることが確認された。","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":"110006609571","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":"006_117_125.pdf","filesize":[{"value":"782.3 kB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"006_117_125.pdf","url":"https://cur-ren.repo.nii.ac.jp/record/772/files/006_117_125.pdf"},"version_id":"2bccb13c-3911-46fa-b28f-6d6204af6303"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"キャッシュ・フロー","subitem_subject_scheme":"Other"},{"subitem_subject":"企業評価","subitem_subject_scheme":"Other"},{"subitem_subject":"ラパポート","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実証分析","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実証分析"},{"subitem_title":"An Empirical Analysis of the Value Relevance used by Rappaport Model","subitem_title_language":"en"}]},"item_type_id":"10002","owner":"2","path":["23"],"pubdate":{"attribute_name":"公開日","attribute_value":"2018-10-03"},"publish_date":"2018-10-03","publish_status":"0","recid":"772","relation_version_is_last":true,"title":["ラパポートによる企業評価モデルの実証分析"],"weko_creator_id":"2","weko_shared_id":-1},"updated":"2023-05-15T11:56:25.741829+00:00"}