{"created":"2023-06-19T11:41:11.917438+00:00","id":1449,"links":{},"metadata":{"_buckets":{"deposit":"4a9c52c0-f57a-48b0-a119-61b6387fd3bd"},"_deposit":{"created_by":14,"id":"1449","owners":[14],"pid":{"revision_id":0,"type":"depid","value":"1449"},"status":"published"},"_oai":{"id":"oai:setsunan.repo.nii.ac.jp:00001449","sets":["1:3:234:245:246"]},"author_link":["2670","2669"],"item_10002_biblio_info_7":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2022-02","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"1・2","bibliographicPageEnd":"94","bibliographicPageStart":"63","bibliographicVolumeNumber":"29","bibliographic_titles":[{"bibliographic_title":"経営情報研究：摂南大学経営学部論集"}]}]},"item_10002_description_5":{"attribute_name":"抄録","attribute_value_mlt":[{"subitem_description":"本稿では、「利益」と「価格」という2 つの業績指標をベースとする経営者報酬契約モデルを展開するいくつかを文献を取り上げ、モデルから導き出される命題などの含意というよりはむしろ、モデルの基本仕様に焦点をおいて概観する。利益と価格が広く経済における資源配分に指針を与える2つのシグナルであるとみるわれわれなりの会計機能観（「数的シグナルの観点」）の具体化/ モデル化に示唆を得るためである。これら一連の文献を概観することにより、本稿で取り上げた経営者報酬契約モデルのすべてが、（a）均衡市場価格の導出と（b）最適な経営者報酬契約の決定の2 つのパートから構成されていること、これら2 つのパートは基本的に分離され、それぞれ個別に分析することが可能であることなどを始めとして、「数的シグナルの観点」モデル化に向けて、多くの示唆を得ることができた。","subitem_description_type":"Abstract"}]},"item_10002_source_id_9":{"attribute_name":"ISSN","attribute_value_mlt":[{"subitem_source_identifier":"1340-2617","subitem_source_identifier_type":"ISSN"}]},"item_10002_text_24":{"attribute_name":"記事種別","attribute_value_mlt":[{"subitem_text_value":"研究ノート"}]},"item_creator":{"attribute_name":"著者","attribute_type":"creator","attribute_value_mlt":[{"creatorNames":[{"creatorName":"高尾, 裕二"},{"creatorName":"タカオ, ヒロジ","creatorNameLang":"ja-Kana"}],"nameIdentifiers":[{}]},{"creatorNames":[{"creatorName":"Takao, Hiroji","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":"2022-04-01"}],"displaytype":"detail","filename":"2021_29_1_2_005i_takao.pdf","filesize":[{"value":"1.8 MB"}],"format":"application/pdf","license_note":"Copyright（c）2022 by Setsunan University","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"利益と価格を用いた経営者報酬契約モデルの概観―「数的シグナルの観点」のモデル化に向けて―","url":"https://setsunan.repo.nii.ac.jp/record/1449/files/2021_29_1_2_005i_takao.pdf"},"version_id":"868b9a84-91b0-4f3c-b642-b6f7052b5b97"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"業績指標","subitem_subject_scheme":"Other"},{"subitem_subject":"数的シグナルの観点","subitem_subject_scheme":"Other"},{"subitem_subject":"均衡市場価格の導出","subitem_subject_scheme":"Other"},{"subitem_subject":"最適な経営者報酬契約","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":"利益と価格を用いた経営者報酬契約モデルの概観―「数的シグナルの観点」のモデル化に向けて―","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"利益と価格を用いた経営者報酬契約モデルの概観―「数的シグナルの観点」のモデル化に向けて―"},{"subitem_title":"A Note on Earnings and Price-based Compensation Contract Models―Toward a Modeling of“ An Accounting Numbers Perspective”―","subitem_title_language":"en"}]},"item_type_id":"10002","owner":"14","path":["246"],"pubdate":{"attribute_name":"公開日","attribute_value":"2022-04-01"},"publish_date":"2022-04-01","publish_status":"0","recid":"1449","relation_version_is_last":true,"title":["利益と価格を用いた経営者報酬契約モデルの概観―「数的シグナルの観点」のモデル化に向けて―"],"weko_creator_id":"14","weko_shared_id":-1},"updated":"2023-06-19T11:53:15.512052+00:00"}