{"created":"2023-06-19T11:40:34.560079+00:00","id":800,"links":{},"metadata":{"_buckets":{"deposit":"3a3873e8-69cd-4c5b-87bc-7dc944565d89"},"_deposit":{"created_by":14,"id":"800","owners":[14],"pid":{"revision_id":0,"type":"depid","value":"800"},"status":"published"},"_oai":{"id":"oai:setsunan.repo.nii.ac.jp:00000800","sets":["1:3:234:107:108"]},"author_link":["1398","1397"],"item_10002_biblio_info_7":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2014-09","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"1","bibliographicPageEnd":"101","bibliographicPageStart":"65","bibliographicVolumeNumber":"22","bibliographic_titles":[{"bibliographic_title":"経営情報研究 : 摂南大学経営情報学部論集"},{"bibliographic_title":"Journal of Business Administration and Information","bibliographic_titleLang":"en"}]}]},"item_10002_description_5":{"attribute_name":"抄録","attribute_value_mlt":[{"subitem_description":"Kanodia（2007）にみられるような一方での企業の投資意思決定と他方での資本市場における価格づけに関する「同時決定」の分析枠組みを用いた分析的研究が注目される。なぜなら、このような分析的研究は、企業社会における資源配分に対する会計情報のリアルな影響を明らかにし、「経済学ベース」の会計学基礎理論展開の契機を提供する可能性を秘めていると考えられるからである。本稿の目的は、Kanodia（2007）に加えて、類似の論点を取り扱った現時点での数少ない成果であるLiang and Wen（2007）、Gao（2010）およびGao and Liang（2013）を順に取り上げ、主に均衡の定義に焦点を当て「同時決定」の具体的な構造を対比し、その特徴を抽出することにより、今後の会計学基礎理論展開に向けての第一歩にしようとするものである。","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"}],"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":"2014-10-28"}],"displaytype":"detail","filename":"005takao.pdf","filesize":[{"value":"1.2 MB"}],"format":"application/pdf","license_note":"Copyright (c) 2014 by Setsunan University","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"企業投資と価格決定の「同時決定的分析枠組み」による会計情報分析の現状","url":"https://setsunan.repo.nii.ac.jp/record/800/files/005takao.pdf"},"version_id":"49eaaaeb-7bf9-4026-84ed-eaf095273c3e"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"会計情報","subitem_subject_scheme":"Other"},{"subitem_subject":"同時決定","subitem_subject_scheme":"Other"},{"subitem_subject":"企業投資","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":"企業投資と価格決定の「同時決定的分析枠組み」による会計情報分析の現状","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"企業投資と価格決定の「同時決定的分析枠組み」による会計情報分析の現状"},{"subitem_title":"A Note on Some Analytical Studies Using “Simultaneous Determination Framework” of Corporate Investment Decisions and Capital market Pricing","subitem_title_language":"en"}]},"item_type_id":"10002","owner":"14","path":["108"],"pubdate":{"attribute_name":"公開日","attribute_value":"2014-10-28"},"publish_date":"2014-10-28","publish_status":"0","recid":"800","relation_version_is_last":true,"title":["企業投資と価格決定の「同時決定的分析枠組み」による会計情報分析の現状"],"weko_creator_id":"14","weko_shared_id":-1},"updated":"2023-06-19T12:25:33.796032+00:00"}