{"created":"2023-06-20T16:40:28.036302+00:00","id":10726,"links":{},"metadata":{"_buckets":{"deposit":"ad8629fa-5a9a-4a22-a491-1ba078d910a7"},"_deposit":{"created_by":3,"id":"10726","owners":[3],"pid":{"revision_id":0,"type":"depid","value":"10726"},"status":"published"},"_oai":{"id":"oai:kindai.repo.nii.ac.jp:00010726","sets":["14:923:2327:2337","21:3039:3492:3511"]},"author_link":["20886"],"item_2_biblio_info_21":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2010-12-01","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"1","bibliographicPageEnd":"17","bibliographicPageStart":"1","bibliographicVolumeNumber":"43","bibliographic_titles":[{"bibliographic_title":"近畿大学短大論集"},{"bibliographic_title":"The Bulletin of The Junior College of Kinki University","bibliographic_titleLang":"en"}]}]},"item_2_description_33":{"attribute_name":"抄録","attribute_value_mlt":[{"subitem_description":"（要旨）株式投資をする場合、会社の発表した決算予想に基づいて、予想PER、予想配当利回りが株価との関係で決定する。決算予想の修正を行う企業もあるが、そうした企業はまれである。四半期毎の決算発表が制度化されて、その場合、前期と比べて業績が良くても悪くても、予想を修正をしない企業が大多数である。筆者は四半期毎の決算を重視していなかった。それが大きな間違いであり、四半期毎の決算で、中間決算、年度末決算の上方修正がある可能性がある企業の株を買い、下方修正がある可能性がある企業の株は買わないか、売却を判断して、投資を行うべきであろう。 (Abstract) We use financial statements in decision making. We select the company by using forward PER and forward interest. But forward earning per share may be incorrect. In Japan, about the first quarter of 2011, a public companys disclosed a statement of accounts. Public company disclosed financial statements, too. We should analyze the first quarter or the third quarter's financial statemennts. Of course we should analyse second quater's financial statements and an annual financial statements.","subitem_description_type":"Abstract"}]},"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":"近畿大学短期大学部"}]},"item_2_source_id_22":{"attribute_name":"ISSN","attribute_value_mlt":[{"subitem_source_identifier":"03867048","subitem_source_identifier_type":"ISSN"}]},"item_2_text_7":{"attribute_name":"著者(英)","attribute_value_mlt":[{"subitem_text_language":"en","subitem_text_value":"Honnami, Kiyotaka"}]},"item_2_text_8":{"attribute_name":"著者 所属","attribute_value_mlt":[{"subitem_text_value":"近畿大学短期大学部; 准教授"}]},"item_2_version_type_12":{"attribute_name":"版","attribute_value_mlt":[{"subitem_version_resource":"http://purl.org/coar/version/c_be7fb7dd8ff6fe43","subitem_version_type":"NA"}]},"item_creator":{"attribute_name":"著者","attribute_type":"creator","attribute_value_mlt":[{"creatorNames":[{"creatorName":"本浪,  清孝"},{"creatorName":"ホンナミ, キヨタカ","creatorNameLang":"ja-Kana"}],"nameIdentifiers":[{}]}]},"item_files":{"attribute_name":"ファイル情報","attribute_type":"file","attribute_value_mlt":[{"accessrole":"open_date","date":[{"dateType":"Available","dateValue":"2016-02-18"}],"displaytype":"detail","filename":"AN00064011-20101200-0001.pdf","filesize":[{"value":"6.2 MB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"AN00064011-20101200-0001.pdf","url":"https://kindai.repo.nii.ac.jp/record/10726/files/AN00064011-20101200-0001.pdf"},"version_id":"bc96baf7-2456-4b26-a0a3-73345dceaff3"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"決算予想","subitem_subject_scheme":"Other"},{"subitem_subject":"予想PER","subitem_subject_scheme":"Other"},{"subitem_subject":"予想配当利回り","subitem_subject_scheme":"Other"},{"subitem_subject":"四半期決算","subitem_subject_scheme":"Other"},{"subitem_subject":"上方修正","subitem_subject_scheme":"Other"},{"subitem_subject":"下方修正","subitem_subject_scheme":"Other"},{"subitem_subject":"forward PER","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"forward interest","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"forward earning per share","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"first or third quarter's financial statement","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":"投資意思決定について決算書の役割","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"投資意思決定について決算書の役割"},{"subitem_title":"How to Use Financial Statements to Buy or Sell Stock","subitem_title_language":"en"}]},"item_type_id":"2","owner":"3","path":["2337","3511"],"pubdate":{"attribute_name":"公開日","attribute_value":"2011-01-14"},"publish_date":"2011-01-14","publish_status":"0","recid":"10726","relation_version_is_last":true,"title":["投資意思決定について決算書の役割"],"weko_creator_id":"3","weko_shared_id":3},"updated":"2023-06-20T20:26:11.240256+00:00"}