WEKO3
アイテム
{"_buckets": {"deposit": "5e2457b3-2929-4cb8-8d49-09d426e98b76"}, "_deposit": {"created_by": 3, "id": "12267", "owners": [3], "pid": {"revision_id": 0, "type": "depid", "value": "12267"}, "status": "published"}, "_oai": {"id": "oai:kindai.repo.nii.ac.jp:00012267", "sets": ["1085"]}, "author_link": ["23101"], "item_2_biblio_info_21": {"attribute_name": "書誌情報", "attribute_value_mlt": [{"bibliographicIssueDates": {"bibliographicIssueDate": "2015-03-01", "bibliographicIssueDateType": "Issued"}, "bibliographicIssueNumber": "3", "bibliographicPageEnd": "252", "bibliographicPageStart": "239", "bibliographicVolumeNumber": "61", "bibliographic_titles": [{"bibliographic_title": "商経学叢"}, {"bibliographic_title": "Shokei-gakuso: Journal of Business Studies", "bibliographic_titleLang": "en"}]}]}, "item_2_date_19": {"attribute_name": "日付 作成日", "attribute_value_mlt": [{"subitem_date_issued_datetime": "2015-07-17", "subitem_date_issued_type": "Created"}]}, "item_2_description_33": {"attribute_name": "抄録", "attribute_value_mlt": [{"subitem_description": "[概要] 本稿は, 企業価値の評価における統合報告の意義を検討しようとするものである. 無形資産が企業価値およびその評価を大きく左右するということにより, 無形資産情報を含む非財務情報の開示が重要となってきたという認識が高まっている. このような状況下で, IIRCは長期的な視点から, 財務情報と非財務情報を関連付けて開示する統合報告フレームワークを開発した. 本稿は, 非財務情報の範囲を明らかにし, IIRC が2013年に公表した統合報告フレームワークの要点をまとめ, 企業価値の観点から, 統合報告において非財務情報を開示する意義を検討しようとするものである.\n[Abstract] This paper is intended to examine the significance of integrated reporting in the evaluation of corporate value. Because the intangible assets have an impacton the corporate value, disclosure of non-financial information that includes the intangible asset information is becoming important. Under such circumstances, IIRC has developed an integrated report framework that contains the financial information and non-financial information from a long-term perspective. First, this paper will clarify the concept of the corporate value and scope of non-financial information. Then, this paper will summarize the points of integrated reporting framework that was published in 2013 by IIRC. Finally, this paper will examine the significance of the disclosednon-financial information in the integrated report.", "subitem_description_type": "Abstract"}]}, "item_2_description_37": {"attribute_name": "資源タイプ", "attribute_value_mlt": [{"subitem_description": "Departmental Bulletin Paper", "subitem_description_type": "Other"}]}, "item_2_description_41": {"attribute_name": "フォーマット", "attribute_value_mlt": [{"subitem_description": "application/pdf", "subitem_description_type": "Other"}]}, "item_2_publisher_14": {"attribute_name": "出版者 名前", "attribute_value_mlt": [{"subitem_publisher": "近畿大学商経学会"}]}, "item_2_source_id_22": {"attribute_name": "ISSN", "attribute_value_mlt": [{"subitem_source_identifier": "04502825", "subitem_source_identifier_type": "ISSN"}]}, "item_2_text_15": {"attribute_name": "出版社 カナ", "attribute_value_mlt": [{"subitem_text_value": "キンキ ダイガク ショウケイ ガッカイ"}]}, "item_2_text_16": {"attribute_name": "出版社 ローマ字", "attribute_value_mlt": [{"subitem_text_value": "Kinki daigaku shokeigakkai"}]}, "item_2_text_17": {"attribute_name": "出版年(from)", "attribute_value_mlt": [{"subitem_text_value": "2015"}]}, "item_2_text_18": {"attribute_name": "出版年(to)", "attribute_value_mlt": [{"subitem_text_value": "03-25"}]}, "item_2_text_44": {"attribute_name": "ID(XooNIps)", "attribute_value_mlt": [{"subitem_text_value": "AN10437975-20150325-0239"}]}, "item_2_text_47": {"attribute_name": "日付 記録日(XooNIps)", "attribute_value_mlt": [{"subitem_text_value": "2015-07-17"}]}, "item_2_text_51": {"attribute_name": "最終更新日(XooNIps)", "attribute_value_mlt": [{"subitem_text_value": "Jul 24, 2015 09:00:00"}]}, "item_2_text_53": {"attribute_name": "登録者(XooNIps)", "attribute_value_mlt": [{"subitem_text_value": "kurepo"}]}, "item_2_text_54": {"attribute_name": "閲覧数(XooNIps)", "attribute_value_mlt": [{"subitem_text_value": "97"}]}, "item_2_text_55": {"attribute_name": "ダウンロード数(XooNIps)", "attribute_value_mlt": [{"subitem_text_value": "153"}]}, "item_2_text_56": {"attribute_name": "XooNIps_ITEM_KEY", "attribute_value_mlt": [{"subitem_text_value": "18308"}]}, "item_2_text_7": {"attribute_name": "著者(英)", "attribute_value_mlt": [{"subitem_text_language": "en", "subitem_text_value": "Yao, Xiaojia"}]}, "item_2_text_8": {"attribute_name": "著者 所属", "attribute_value_mlt": [{"subitem_text_value": "近畿大学経営学部; 講師"}]}, "item_2_text_9": {"attribute_name": "著者所属(翻訳)", "attribute_value_mlt": [{"subitem_text_value": "Kinki University"}]}, "item_2_version_type_12": {"attribute_name": "版", "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": "姚, 小佳"}], "nameIdentifiers": [{"nameIdentifier": "23101", "nameIdentifierScheme": "WEKO"}]}]}, "item_files": {"attribute_name": "ファイル情報", "attribute_type": "file", "attribute_value_mlt": [{"accessrole": "open_date", "date": [{"dateType": "Available", "dateValue": "2016-02-19"}], "displaytype": "detail", "download_preview_message": "", "file_order": 0, "filename": "AN10437975-20150325-0239.pdf", "filesize": [{"value": "1.4 MB"}], "format": "application/pdf", "future_date_message": "", "is_thumbnail": false, "licensetype": "license_free", "mimetype": "application/pdf", "size": 1400000.0, "url": {"label": "AN10437975-20150325-0239.pdf", "url": "https://kindai.repo.nii.ac.jp/record/12267/files/AN10437975-20150325-0239.pdf"}, "version_id": "f091418f-7e53-47db-9288-b7a3eb7975aa"}]}, "item_keyword": {"attribute_name": "キーワード", "attribute_value_mlt": [{"subitem_subject": "企業価値", "subitem_subject_scheme": "Other"}, {"subitem_subject": "非財務情報", "subitem_subject_scheme": "Other"}, {"subitem_subject": "統合報告", "subitem_subject_scheme": "Other"}, {"subitem_subject_scheme": "Other"}, {"subitem_subject": "corporate value", "subitem_subject_language": "en", "subitem_subject_scheme": "Other"}, {"subitem_subject": "non-financial information", "subitem_subject_language": "en", "subitem_subject_scheme": "Other"}, {"subitem_subject": "integrated reporting", "subitem_subject_language": "en", "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": "\u003c論文\u003e企業価値の評価における統合報告の意義", "item_titles": {"attribute_name": "タイトル", "attribute_value_mlt": [{"subitem_title": "\u003c論文\u003e企業価値の評価における統合報告の意義"}, {"subitem_title": "\u003cArticles\u003e The Significance of Integrated Reporting in the Evaluation of Corporate Value", "subitem_title_language": "en"}]}, "item_type_id": "2", "owner": "3", "path": ["1085", "3670"], "permalink_uri": "https://kindai.repo.nii.ac.jp/records/12267", "pubdate": {"attribute_name": "公開日", "attribute_value": "2015-07-24"}, "publish_date": "2015-07-24", "publish_status": "0", "recid": "12267", "relation": {}, "relation_version_is_last": true, "title": ["\u003c論文\u003e企業価値の評価における統合報告の意義"], "weko_shared_id": 3}
<論文>企業価値の評価における統合報告の意義
https://kindai.repo.nii.ac.jp/records/12267
https://kindai.repo.nii.ac.jp/records/1226789d8e760-da0e-4ea3-a237-7382057b25c3
名前 / ファイル | ライセンス | アクション |
---|---|---|
AN10437975-20150325-0239.pdf (1.4 MB)
|
|
Item type | ☆紀要論文 / Departmental Bulletin Paper(1) | |||||
---|---|---|---|---|---|---|
公開日 | 2015-07-24 | |||||
タイトル | ||||||
タイトル | <論文>企業価値の評価における統合報告の意義 | |||||
タイトル | ||||||
言語 | en | |||||
タイトル | <Articles> The Significance of Integrated Reporting in the Evaluation of Corporate Value | |||||
著者 |
姚, 小佳
× 姚, 小佳 |
|||||
言語 | ||||||
言語 | jpn | |||||
キーワード | ||||||
主題 | 企業価値 | |||||
キーワード | ||||||
主題 | 非財務情報 | |||||
キーワード | ||||||
主題 | 統合報告 | |||||
キーワード | ||||||
キーワード | ||||||
主題 | corporate value | |||||
キーワード | ||||||
主題 | non-financial information | |||||
キーワード | ||||||
主題 | integrated reporting | |||||
資源タイプ | ||||||
資源タイプ識別子 | http://purl.org/coar/resource_type/c_6501 | |||||
資源タイプ | departmental bulletin paper | |||||
著者(英) | ||||||
en | ||||||
Yao, Xiaojia | ||||||
著者 所属 | ||||||
近畿大学経営学部; 講師 | ||||||
著者所属(翻訳) | ||||||
Kinki University | ||||||
版 | ||||||
出版タイプ | VoR | |||||
出版タイプResource | http://purl.org/coar/version/c_970fb48d4fbd8a85 | |||||
出版者 名前 | ||||||
出版者 | 近畿大学商経学会 | |||||
書誌情報 |
商経学叢 en : Shokei-gakuso: Journal of Business Studies 巻 61, 号 3, p. 239-252, 発行日 2015-03-01 |
|||||
ISSN | ||||||
収録物識別子タイプ | ISSN | |||||
収録物識別子 | 04502825 | |||||
抄録 | ||||||
内容記述タイプ | Abstract | |||||
内容記述 | [概要] 本稿は, 企業価値の評価における統合報告の意義を検討しようとするものである. 無形資産が企業価値およびその評価を大きく左右するということにより, 無形資産情報を含む非財務情報の開示が重要となってきたという認識が高まっている. このような状況下で, IIRCは長期的な視点から, 財務情報と非財務情報を関連付けて開示する統合報告フレームワークを開発した. 本稿は, 非財務情報の範囲を明らかにし, IIRC が2013年に公表した統合報告フレームワークの要点をまとめ, 企業価値の観点から, 統合報告において非財務情報を開示する意義を検討しようとするものである. [Abstract] This paper is intended to examine the significance of integrated reporting in the evaluation of corporate value. Because the intangible assets have an impacton the corporate value, disclosure of non-financial information that includes the intangible asset information is becoming important. Under such circumstances, IIRC has developed an integrated report framework that contains the financial information and non-financial information from a long-term perspective. First, this paper will clarify the concept of the corporate value and scope of non-financial information. Then, this paper will summarize the points of integrated reporting framework that was published in 2013 by IIRC. Finally, this paper will examine the significance of the disclosednon-financial information in the integrated report. |
|||||
フォーマット | ||||||
内容記述タイプ | Other | |||||
内容記述 | application/pdf |