{"created":"2023-05-18T10:24:27.361018+00:00","id":36,"links":{},"metadata":{"_buckets":{"deposit":"0f9e220d-e5da-437f-bc9b-1a18e45c4a14"},"_deposit":{"created_by":7,"id":"36","owners":[7],"pid":{"revision_id":0,"type":"depid","value":"36"},"status":"published"},"_oai":{"id":"oai:togaku.repo.nii.ac.jp:00000036","sets":["1:6:11"]},"author_link":["22","56"],"control_number":"36","item_10002_biblio_info_7":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2007-03-31","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"1","bibliographicPageEnd":"148","bibliographicPageStart":"113","bibliographicVolumeNumber":"2","bibliographic_titles":[{"bibliographic_title":"現代経営経済研究"},{"bibliographic_title":"Toyo Gakuen University business and economic review"}]}]},"item_10002_description_5":{"attribute_name":"抄録","attribute_value_mlt":[{"subitem_description":"企業価値を測定する方法として，発生主義に基づいて作成される財務諸表を分析対象とする伝統的な経営分析技法，現在価値を中心として資産評価を行なう時価会計，あるいはキャッシュの量を価値評価の中心に据えたキャッシュ・フロー会計による評価方法などがあげられる．その中で，有力視されている経営指標としてEVAⓇ(Economic Value Added:経済付加価値)がある．EVAⓇは資本コスト(負債コストと株主資本コスト)を考慮して企業価値を測定するが，資本コストの算定については株主の期待収益率が用いられるため，その評価については主観的期待値が反映される傾向がある．また，EVAⓇを経営管理指標として活用する場合，株式市場における企業価値評価と当該企業内部の業績評価や従業員のインセンティブなどとどのようにリンクさせるのか，EVA経営システムにおける適用範囲や方法などの運営上の諸問題については，全社的な基本的合意あるいは理解が必要である．\n　なお，EVAⓇはアメリカのコンサルタント会社であるスターン スチュワート(Stern Stewart & Co.)社が開発したもので登録商標になっていることを付記しておく．","subitem_description_type":"Abstract"}]},"item_10002_description_6":{"attribute_name":"内容記述","attribute_value_mlt":[{"subitem_description":"研究ノート / Notes","subitem_description_type":"Other"}]},"item_10002_publisher_8":{"attribute_name":"出版者","attribute_value_mlt":[{"subitem_publisher":"東洋学園大学","subitem_publisher_language":"ja"}]},"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":"110008606564","subitem_relation_type_select":"NAID"}}]},"item_10002_source_id_11":{"attribute_name":"書誌レコードID","attribute_value_mlt":[{"subitem_source_identifier":"AA11928733","subitem_source_identifier_type":"NCID"}]},"item_10002_source_id_9":{"attribute_name":"ISSN","attribute_value_mlt":[{"subitem_source_identifier":"13492004","subitem_source_identifier_type":"ISSN"}]},"item_10002_version_type_20":{"attribute_name":"著者版フラグ","attribute_value_mlt":[{"subitem_version_type":"VoR"}]},"item_creator":{"attribute_name":"著者","attribute_type":"creator","attribute_value_mlt":[{"creatorNames":[{"creatorName":"中井, 和敏","creatorNameLang":"ja"},{"creatorName":"ナカイ, カズトシ","creatorNameLang":"ja-Kana"}],"nameIdentifiers":[{},{}]},{"creatorNames":[{"creatorName":"Nakai, Kazutoshi","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":"2018-03-31"}],"displaytype":"detail","filename":"KJ00007169020.pdf","filesize":[{"value":"3.5 MB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"企業価値評価指標としてのEVA","url":"https://togaku.repo.nii.ac.jp/record/36/files/KJ00007169020.pdf"},"version_id":"f9248c1d-e6d5-4bff-a521-48bff72b746f"}]},"item_language":{"attribute_name":"言語","attribute_value_mlt":[{"subitem_language":"jpn"}]},"item_title":"企業価値評価指標としてのEVA","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"企業価値評価指標としてのEVA","subitem_title_language":"ja"},{"subitem_title":"EVA as a Measurement for the Corporate Value Evaluation","subitem_title_language":"en"}]},"item_type_id":"10002","owner":"7","path":["11"],"pubdate":{"attribute_name":"PubDate","attribute_value":"2018-03-31"},"publish_date":"2018-03-31","publish_status":"0","recid":"36","relation_version_is_last":true,"title":["企業価値評価指標としてのEVA"],"weko_creator_id":"7","weko_shared_id":-1},"updated":"2023-06-22T09:12:03.584930+00:00"}