{"created":"2023-06-20T16:41:44.485121+00:00","id":12267,"links":{},"metadata":{"_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":["14:923:1081:1085","21:3039:3638:3670"]},"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_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_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_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":[{}]}]},"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","filename":"AN10437975-20150325-0239.pdf","filesize":[{"value":"1.4 MB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","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":"<論文>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":"<論文>企業価値の評価における統合報告の意義"},{"subitem_title":"<Articles> The Significance of Integrated Reporting in the Evaluation of Corporate Value","subitem_title_language":"en"}]},"item_type_id":"2","owner":"3","path":["1085","3670"],"pubdate":{"attribute_name":"公開日","attribute_value":"2015-07-24"},"publish_date":"2015-07-24","publish_status":"0","recid":"12267","relation_version_is_last":true,"title":["<論文>企業価値の評価における統合報告の意義"],"weko_creator_id":"3","weko_shared_id":3},"updated":"2023-06-20T20:14:15.677877+00:00"}