{"created":"2023-06-20T14:03:25.431884+00:00","id":37521,"links":{},"metadata":{"_buckets":{"deposit":"2b526bae-d5b3-4870-a76e-6e8a76407241"},"_deposit":{"created_by":14,"id":"37521","owners":[14],"pid":{"revision_id":0,"type":"depid","value":"37521"},"status":"published"},"_oai":{"id":"oai:soka.repo.nii.ac.jp:00037521","sets":["3490:7417:7428"]},"author_link":["86259","86260"],"item_3_biblio_info_6":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2009-02-25","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"1","bibliographicPageEnd":"57","bibliographicPageStart":"39","bibliographicVolumeNumber":"33","bibliographic_titles":[{"bibliographic_title":"創価経営論集"}]}]},"item_3_description_4":{"attribute_name":"抄録","attribute_value_mlt":[{"subitem_description":"本稿の要旨と目的　本稿は，平岡［2008］で考察した利益概念に対し，企業と事業の財務的評価のためのキャッ シュフロー概念について明らかにすることにある。　最 近， 利 払 い 前・ 税 引 き 前・ 償 却 前 利 益（earning before interest, tax, depreciation and amortization 以下，EBITDA と略す）と IRR アプローチが，企業や事業の財務的評価に良く用 いられるとアナリストに聞いた。そこで，EBITDA と IRR アプローチの基礎となるキャッシュ フロー概念について説明し，さらにはこれらと平岡［2008］で考察した利益概念との違いや諸指 標間の関係性についても明示することによって，利用者が目的に応じてこれらの諸指標の選択適 用や併用が容易に行なえるガイドラインとなればと考える。なぜなら，これらを正しく理解しな い限り，企業や事業の財務的評価に用いるなど到底できないからである。また，キャッシュフ ロー概念については，IRR アプローチと割引現在価値アプローチによる企業や事業の評価に役立 つ基本的なキャッシュフロー概念をあらためて整理するということに力点を置いている。","subitem_description_language":"ja","subitem_description_type":"Abstract"}]},"item_3_publisher_7":{"attribute_name":"出版者","attribute_value_mlt":[{"subitem_publisher":"創価大学経営学会"}]},"item_3_source_id_10":{"attribute_name":"書誌レコードID","attribute_value_mlt":[{"subitem_source_identifier":"AN00133872","subitem_source_identifier_type":"NCID"}]},"item_3_source_id_8":{"attribute_name":"ISSN","attribute_value_mlt":[{"subitem_source_identifier":"03858316","subitem_source_identifier_type":"PISSN"}]},"item_3_text_18":{"attribute_name":"所属","attribute_value_mlt":[{"subitem_text_value":"創価大学"}]},"item_3_version_type_13":{"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":"平岡, 秀福","creatorNameLang":"ja"}],"nameIdentifiers":[{}]},{"creatorNames":[{"creatorName":"Hiraoka, Shufuku","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":"2013-07-20"}],"displaytype":"detail","filename":"sokakeieironsyu33_1_3.pdf","filesize":[{"value":"379.7 kB"}],"format":"application/pdf","licensetype":"license_11","mimetype":"application/pdf","url":{"label":"sokakeieironsyu33_1_3.pdf","url":"https://soka.repo.nii.ac.jp/record/37521/files/sokakeieironsyu33_1_3.pdf"},"version_id":"724c3286-5e72-4ffc-8b80-fae40c8bb8d8"}]},"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":"企業と事業の財務的評価のためのキャッシュフロー概念","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"企業と事業の財務的評価のためのキャッシュフロー概念","subitem_title_language":"ja"}]},"item_type_id":"3","owner":"14","path":["7428"],"pubdate":{"attribute_name":"PubDate","attribute_value":"2013-07-20"},"publish_date":"2013-07-20","publish_status":"0","recid":"37521","relation_version_is_last":true,"title":["企業と事業の財務的評価のためのキャッシュフロー概念"],"weko_creator_id":"14","weko_shared_id":-1},"updated":"2024-02-19T05:18:08.650447+00:00"}