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利益の質による企業分析についての考察(2) : 利質分析としてのスコアリングモデル
https://doi.org/10.34360/00011442
https://doi.org/10.34360/00011442588418d1-69ba-4e35-bc99-bea330850d46
名前 / ファイル | ライセンス | アクション |
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3043_0101_03.pdf (1.1 MB)
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Item type | 紀要論文 / Departmental Bulletin Paper(1) | |||||
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公開日 | 2021-01-19 | |||||
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(2) : 利質分析としてのスコアリングモデル | |||||
言語 | ||||||
言語 | jpn | |||||
キーワード | ||||||
主題 | 利益の質, 利質分析, スコアリングモデル, Beneish M スコア Shiro, Ichinomiya, Quality of Earnings, Accounting Analysis, Scoring Model, Beneish M-Score |
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資源タイプ | ||||||
資源タイプ | departmental bulletin paper | |||||
ID登録 | ||||||
ID登録 | 10.34360/00011442 | |||||
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 (2) : Scoring Model as a Tool of Accounting Analysis | |||||
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,Line 型の利質分析とは異なるアプローチであるスコアリングモデルに着目し,海外の先行研究のレビューを通じて,利質分析としてのスコアリングモデルの現状を整理した。特に海外では多くの実証研究が蓄積されているにもかかわらず,我が国では等閑視されているBeneish モデルに焦点を当てて,同モデルで算出されるM-Score の有用性を概観した。モデルとしての有用性に鑑みれば,Line 型のアプローチに加え,我が国でも今後実証結果を積み重ね,Beneish モデルを始めとしたスコアリングモデルに目を向けていく必要もあるであろう。, This article focuses on the scoring model, which is a different approach from the Line-type accounting analysis, and summarizes the current status of the scoring model as an accounting analysis through reviewing of overseas prior studies. The Beneish model has been neglected in Japan, despite the fact that many empirical studies have been accumulated overseas. In this paper the usefulness of the M-Score using this model is reviewed. In view of its usefulness as a model, in addition to the Line-type approach, it will also be necessary in Japan to accumulate empirical studies about scoring models such as the Beneish model in the future. | |||||
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 10, 号 1, p. 1-13, 発行日 2020-10-20 |
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出版タイプ | ||||||
出版タイプ | NA |