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利益の質による企業分析についての考察(1)
https://doi.org/10.34360/00010065
https://doi.org/10.34360/00010065d1e937c9-ef3c-4d2c-be02-e38c0e541594
名前 / ファイル | ライセンス | アクション |
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3043_0091_03.pdf (1.2 MB)
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Item type | 紀要論文 / Departmental Bulletin Paper(1) | |||||
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公開日 | 2019-11-26 | |||||
タイトル | ||||||
タイトル | 利益の質による企業分析についての考察(1) | |||||
言語 | ||||||
言語 | jpn | |||||
キーワード | ||||||
主題 | 利益の質, 利質分析, 企業分析, 企業評価 Shiro, Ichinomiya, Quality of Earnings, Accounting Analysis, Business Analysis, Valuation |
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資源タイプ | ||||||
資源タイプ | departmental bulletin paper | |||||
ID登録 | ||||||
ID登録 | 10.34360/00010065 | |||||
ID登録タイプ | JaLC | |||||
別言語のタイトル(英) | ||||||
タイトル | A Study on Business Analysis and Valuation using Quality of Earnings (1) | |||||
作成者 |
一ノ宮, 士郎
× 一ノ宮, 士郎 |
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内容記述 | ||||||
内容記述 | 本稿は,利益の質に関する先行研究のレビューを通じて,利質分析の現状を整理するとともに今後の研究課題を展望した。資本市場における会計情報の有用性に関する研究の方向性の一つは,利益の質を財務諸表の構成項目ごとに検証するLine型の研究であったものの,実証研究が中心となり,企業の利質分析研究が,実際には等閑視されてきた。そこで海外の先行研究を取り上げ,利質分析のあり方に検討を加え,我が国での研究の方向性を探った。今後は,先行研究が提唱する内容を企業評価で実践し,さらに学術的な検討が深められることを期待したい。, This paper summarizes the current status of quality of earnings analysis and prospects the future research issues through the review of prior researches on quality of earnings. One of the directions of research on the usefulness of accounting information in the capital market was Line-type research that verified quality of earnings for each item of the financial statements. However the empirical research holds a prominent position, and quality of earnings analysis research on the corporation has been ignored in practice. Therefore, taking up the overseas previous studies, this paper examines the way of analysis, and searches for the direction of research in Japan. In the future, we hope that the contents of the previous research will be put into practice in the valuation, and the academic research will be deepened further. | |||||
公開者 | ||||||
出版者 | 専修大学経営研究所 | |||||
ISSN | ||||||
収録物識別子 | 2186-9251 | |||||
書誌レコードID | ||||||
収録物識別子 | AA12562863 | |||||
書誌情報 |
専修マネジメント・ジャーナル en : Senshu Management Journal 巻 9, 号 1, p. 1-13, 発行日 2019-07-26 |
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出版タイプ | ||||||
出版タイプ | NA |