{"created":"2023-05-18T10:24:28.515329+00:00","id":57,"links":{},"metadata":{"_buckets":{"deposit":"519ac900-d83d-4700-bfca-e566033af5ac"},"_deposit":{"created_by":7,"id":"57","owners":[7],"pid":{"revision_id":0,"type":"depid","value":"57"},"status":"published"},"_oai":{"id":"oai:togaku.repo.nii.ac.jp:00000057","sets":["1:6:16"]},"author_link":["36","88","89"],"control_number":"57","item_10002_biblio_info_7":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2012-05-31","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"1","bibliographicPageEnd":"58","bibliographicPageStart":"35","bibliographicVolumeNumber":"3","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":"従来の財務アプローチによる企業の倒産予知モデルでは，キャッシュフロー情報の有用性が十分に検証されてきたとは言えない．本研究では，わが国で公表財務諸表として制度化されて12年を経たキャッシュフロー計算書から得られる情報に基づいて，倒産予知モデルの構築を試みた．キャッシュフロー計算書の数値から計算される16種のキャッシュフロー指標と３つのキャッシュフロー科目の３期間の数値をもとに，判別分析とロジスティック回帰分析によって倒産予知モデルを推定した結果，判別分析では９種，ロジットモデルでは７種の指標が摘出された．また，モデルの判別率は判別モデルでは84.5％～95％，ロジットモデルでは，67％～96.5％となった．2010年度における全上場企業3064社に各モデルを適用した場合，判別モデルで79.5％，ロジットモデルでは94.7％の判別率を示した．これらの結果から，倒産リスクの判別に強い影響を有するいくつかのキャッシュフロー指標が存在することが判明し，キャッシュフロー計算書の財務情報は倒産予知情報として有用であることが検証された．\n\n　In the bankruptcy prediction research by using the conventional financial approach, it is possible to say that the utility of the cash-flow information has not been sufficiently verified. In this research, we tried to establish a bankruptcy prediction model based on the information taken from the statement of cash flow for 12 years after being institutionalized as financial statement in Japan. We estimated the bankruptcy prediction model by the discriminant analyses and the logistic regression analysis based on the numerical value for three financial periods of 16 types of cash-flow indexes and three cash-flow subjects which were figured out from the numerical value of the statement of cash flow. As the result, nine types of indexes were extracted in the discriminant analysis and seven types of indexes were extracted in the logistic regression analysis. As for the distinction percentage of the models, it was 84.5% - 95％ in the discriminant models and 67% - 96.5 % in the logistic models. When applying each model to all the 3064 listed companies in 2010, the distinction percentage was 94.7 % in the logistic model and 79.5 % in the discriminant model. From these results, it was proven that some cash-flow indexes had a strong influence on the distinction of the bankruptcy risk and as for the financial information of the statement of cash flow, it has been verified to be useful as the bankruptcy prediction information.","subitem_description_type":"Abstract"}]},"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":"110009488788","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":"石川, 勝","creatorNameLang":"ja"},{"creatorName":"イシカワ, マサル","creatorNameLang":"ja-Kana"}],"nameIdentifiers":[{},{}]},{"creatorNames":[{"creatorName":"倪, 頌詩","creatorNameLang":"ja"},{"creatorName":"ガイ, ジョンシ","creatorNameLang":"ja-Kana"}],"nameIdentifiers":[{},{}]},{"creatorNames":[{"creatorName":"Ishikawa, Masaru","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":"KJ00008155979.pdf","filesize":[{"value":"470.4 kB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"キャッシュフロー情報にもとづく企業倒産の研究","url":"https://togaku.repo.nii.ac.jp/record/57/files/KJ00008155979.pdf"},"version_id":"c3ec200d-10db-4780-a473-fb4c62aff047"}]},"item_language":{"attribute_name":"言語","attribute_value_mlt":[{"subitem_language":"jpn"}]},"item_title":"キャッシュフロー情報にもとづく企業倒産の研究","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"キャッシュフロー情報にもとづく企業倒産の研究","subitem_title_language":"ja"},{"subitem_title":"A Study of Corporate Bankruptcies Based on the Cash Flow Information","subitem_title_language":"en"}]},"item_type_id":"10002","owner":"7","path":["16"],"pubdate":{"attribute_name":"PubDate","attribute_value":"2018-03-31"},"publish_date":"2018-03-31","publish_status":"0","recid":"57","relation_version_is_last":true,"title":["キャッシュフロー情報にもとづく企業倒産の研究"],"weko_creator_id":"7","weko_shared_id":-1},"updated":"2023-06-22T09:11:03.366023+00:00"}