4402ALL-“Å‘I
|
|
|
- へいぞう あみおか
- 7 years ago
- Views:
Transcription
1 ESO Appendix 1 Appendix 2 ESO Appendix Appendix suzudai555@hotmail.com
2 1 Employee Stock Options: ESO ESO ESO ESO ESO ESO ESO ESO ESO 2006b ESOESO ESO ESO 3 ESO ESO ESO ESO 2 ESO ESO ESO ESO in-the-money Scott [2003], p
3 ESO ESO ESO Jensen and Meckling1976 pp ESO ESO ESO ESO ESO ESO 1 ESO in-the-money ESO in-the-money 2003 Core and Guay [2001], pp Brealey et al. [2006], Chap.12 1, Delves [2003], pp , 2004, p.75 Scott [2003], a, pp , p eso 2003, pp ESO2002 ESO p.9
![[2001], pp.253-287 Brealey et al. [2006], Chap.12 1, Delves [2003], pp.110-115, 2004, p.](/docs-images/46/20507327/images/page_3.jpg "75 Scott [2003], 9 2006a, pp.241-243 2003, p.132003eso 2003, pp.")
4 ESO ESO ESO 10 ESO FASB [2004] employer Appendix E GLOSSARY :Grant dateeso ESO 11 ESO ESO ESO ESO ESO p ESO ESO ESO Guay et al. [2003], p.407bodie et al. [2003], pp , 41ESO 12 Deshmukh et al. [2002] ESO p.42 Brealey et al. [2006]
![111 10 ESO2 2402 11 ESO ESO Guay et al. [2003], p.407bodie et al.](/docs-images/46/20507327/images/page_4.jpg "[2003], pp.66-67 11, 41ESO 12 Deshmukh et al. [2002] ESO p.")
5 ESO 13 ESO 14 ESO ESO 15 ESO ESO ESO 16 ESO ESO 17 ESO ESO 18 ESO ESO ESO ESO ESO ESO 13 Deshmukh et al. [2002] 14 ESO Hanlon et al. [2002] 15 ESO ESO Guay et al. [2003], p.407bodie et al. [2003], pp G4+1 [2000], paras AICPA [1972], para ESO ESO FASF [2003], p.53
![[2002] 15 ESO ESO Guay et al. [2003], p.407bodie et al. [2003], pp.](/docs-images/46/20507327/images/page_5.jpg "66-67 16 G4+1 [2000], paras.2.2-2.3 8 2 AICPA [1972], para.")
6 ESO ESOESO ESO ESO 19 Deshmukh et al. [2002] ESO pp.43-44eso ESO ESO ESO Hull and White [2004] 1ESO ESO 2 ESO ESO p.8 20 ESO ESO p.8 ESO ESO ESO ESO ESO ESO ESO ESO IASB2004ESO 19 Deshmukh et al. [2002] 2003], p ESO ESO
7 21 ESO FASB [2004] para.b16asbj [2005] ESO ESO Guay et al. [2003] ESO p.405ohlson and Penman [2005] ESO p.19 ESO Bodie et al. [2003] ESO p ESO ESO ESO Appendix 1 21 ESO paras ESO pp IASB [2004] para.bc19-bc22 24 ASBJ [2005] ESO2005
![[2003] ESO p.64 23 ESO ESO 24 25 ESO Appendix 1 21 ESO paras.](/docs-images/46/20507327/images/page_7.jpg "10-12 22 1999ESO pp.377-378 207 23 IASB [2004] para.")
8 3-2 1 ESO ESO 1 Hull and White [2004] ESO ESO p.4 26 ESO ESO 27 ESO ESO ESO ESO IASB [2004], paras.bc IASB [2004] ESOpara Hull and White [2004] p.4eso p.5eso 28 Hull and White [2004] p.8
![paras.bc201-202 IASB [2004] ESOpara.](/docs-images/46/20507327/images/page_8.jpg "14 27 Hull and White [2004] p.4eso p.")
9 2002 pp ESO ESO ESO ESO FASB [2004] 1 ESO ESOESO para.b p.379 ESO ESO ESO 1 ESO 29 Kaplan and Palepu [2003] ESO p.67
![[2004] 1 ESO ESOESO para.](/docs-images/46/20507327/images/page_9.jpg "b148 1999 p.")
10 ESO p ESO 31 ESO Black-Sholes 32 ESO ESO ESO ESO Appendix 2 1 ESO ESO 3 30 Hull and White [2004] p.4 31 Hall and Murphy [2002], p Black-Sholes 2002, pp , 7 Duffie [1996], pp dixit and Pindyck [1994], 5 Shreve [2004] p.363eso
![ESO ESO 3 30 Hull and White [2004] p.](/docs-images/46/20507327/images/page_10.jpg "4 31 Hall and Murphy [2002], p.15 32 Black-Sholes 2002, pp.")
11 2 G4+1 [2000] para.6.1fasb [2004] ESO ESO 1 Kaplan and Palepu [2003] ESO " grant p IASB 2004 ESO ESO " para.bc FASB [2004] ESO ESO para.b147 Kaplan and Palepu [2003] ESO p.106 ESO ESO 33 Bodie et al. [2003] p paras.14-15
12 ESO FASB [1995] ESO para.157 para.158eso Appendix 3 ESO ESO ESO 35 FASB [1995] ESO ESO
13 ESO ESO ESO ESO FASB [2004] ESO para.b46 36 ESO ESO ESO G4+1 [2000] ESO ESO paras G4+1 [2000] ESO para.6.1eso G4+1 [2000] 36 FASB [2004] FASB [1995] ESO para.150 para G4+1 [2000] 2001, 4
![32-5.33 37 G4+1 [2000] ESO para.6.](/docs-images/46/20507327/images/page_13.jpg "1eso G4+1 [2000] 36 FASB [2004] FASB [1995] ESO para.")
14 ESO interim measure para ESO ESO Kaplan and Palepu [2003] ESO ESO p.106eso ESO G4+1 [2000] 2006 p.7 Kaplan and Palepu [2003] ESO p ESO Hull and White [2004] ESO ESO p.42 ESO St K ESO max 7 St- K, 0A 38 Guay et al. [2003] ESO ESO ESO p.407 p.407
![106eso ESO G4+1 [2000] 2006 p.7 Kaplan and Palepu [2003] ESO p.](/docs-images/46/20507327/images/page_14.jpg "106 2 ESO Hull and White [2004] ESO ESO p.")
15 ESO ESO risk sharing p.5 Ohlson and Penman [2005] ESO p.3 ESOESO ESO ESO max 7 St- K, 0A p ESOp.20 ESO Hull and White [2004] Ohlson and Penman [2005] Hull and White [2004] ESO ESO ESO ESO risk sharing Appendix 2ESO ESO ESO ESO Ohlson and Penman [2005] ESOESO ESO ASBJ [2005] ESO ESO ESO life pp.13-14
![20 ESO Hull and White [2004] Ohlson and Penman [2005] Hull and White [2004]](/docs-images/46/20507327/images/page_15.jpg "ESO ESO ESO ESO risk sharing Appendix 2ESO ESO ESO ESO Ohlson and Penman")
16 ESO 8-9ASBJ [2005] ESO ESO ESO 2004ESO pp ESO ESO ESO FASB [2004] ESO ESO ASBJ [2005] ESO ESO 4 ESOESO 1 40 ESO ASBJ [2005] ESO 2006 p.11
![3-4 41 ESO ESO ESO FASB [2004] ESO ESO](/docs-images/46/20507327/images/page_16.jpg "ASBJ [2005] ESO ESO 4 ESOESO 1 40 ESO")
17 ESO Hull and White [2004] ESO 1 ESO 1 2 ESO ESO ESO ESO ESO ESO ESO ESO ESO ESO ESO ESO ESO
18 ESO ESO 2003pp ESO ESO Appendix 1 ESO ESO 1 100%
19 2002 pp ESO Appendix 2 ESO Ohlson and Penman [2005] p.21kaplan and Palepu [2003] ESO in-the-money ESO p.106eso ESO in-the-money ESO ESO ESO 100% N K K ESO n 1 1 ESO 1 ESO ESO ESO t St_ > Ki 0% ESO
![Penman [2005] p.](/docs-images/46/20507327/images/page_19.jpg "21kaplan and Palepu [2003] ESO in-the-money ESO p.")
20 St _ N + ni - nk N St S t - K K, 0 t t ESO $ St _ N+ ni-nk. ESO t ESO NK ESO St _ N+ ni -nk -NK $. ESO n _ St- Ki $ St_ N+ ni-nk. -NK-n_ St- Ki= N _ St-Ki ESO ESO ESO
21 ESO ESO ESO J St_ N+ ni -nk N K - S O t N= St_ N+ ni -nk- StN= n_ St-Ki K N O L P ESO Ohlson and Penman [2005] ESO n _ St- Ki $ St _ N+ ni -nk. -NK ESO n _ St- Ki ESO ESO ESO $ St _ N+ ni -nk. -NK ESO n _ St- Ki ESO ESO ESO
22 Appendix 3 42 X F P X 3 F _ X, Fi 46 P F F " 701, A P _ X, F,Pi E 7 X A V 7 X A E 7XA= # X _ ~ ip_ d~ i V 7XA= E= ` X-E7XAj 2 G X 1 t = 0 c t= T _ S 0 < T i X `~ j 42 Christensen and Feltham (2003), pp _- 33, i X R X _ ~ i X _ Bi = $ ~ : X _ ~ i! B. B! B X 1 _ Bi! F X _ ~ i F X R F X _ ~ i F 1 z! F 2 A! F A C! F 3 3 Ai! F _ i = 12,,... i, i = 1 Ai! F 47 _ X, Fi P: F " 7 01, A P 1 P_ Xi= 1 2 # F - 3 P `, 3 A j = P `, 3 A j =! P _ A i Ai! i $ 1 i = 1 i i = 1 i i = 1 i
23 S S S S X = $ ~, ~, ~ S S S S S S S S S S S F S= % z, $ ~ 1., $ ~ 2., $ ~ 3., $ ~ 1, ~ 2., $ ~ 2, ~ 3., $ ~ 1, ~ 3., X / Z S S ] c + a 1, ~! $ ~ 1. ] S S S X ` ~ j = [ c + a 2, ~! $ ~ 2. _ a1< a2< a3i ] S S ] c + a 3, ~! $ ~ 3. \ S ~ i c + ai T S 3 $ ~ 1/3 i. $ S S ~ S i, ~ S j. i! j 2/3 $ X. 1 $ z. 0 t = 0 c T - 1 c T x c T 0 E 7 X A V 7 X A S ~ X 0 x ~ P _ ~ i= 1 c C _ ~ i V 7 CA 0 1 2t = 0 c t= T_ 0 < Ti x _ c< xi T c+a3
24 1 T x c S S 1 X `~ j T P `~ j= 1 FS R ~ 2 R R R R X = $ ~, ~. F R = % z, $ ~., $ ~., X / R R R R ~ 1 R 1, ~ = ~ R R 1~ 1`~ j = * R 0, ~! ~ R 1 R 1 x # 1 = x x # 0 = 0 48 R R S x : 1~ 1`~ j 1 X `~ j 0 R R 1~ ` V 71~ 0 R A 1 ~ j FS FR 3 t= T _ 0 < Ti t = 0 c T S X `~ j T 1 2 FS 48 E 71~ 1 R A 1 B
25 FR 0 0 c 49 S R X # X S R R X `~ j : 1~ 1`~ j 4 t = 0 c t = T S t = T X `~ j _ t< Ti c+b T S X `~ j T 2006a p.115 T = 0 S T > 0 X `~ j SE SE T F SE= $ z, X. P `X SE j = 1 R P `~ 1 j = app.52-54
26 5 1 P B `~ 1 j 1 1, 0 B 1, ~ = ~ B B 1~ 1`~ j = * B 0, ~! ~ y : E 71~ B A 1 y 0 B 1 B 1 6 z N E 7N A 0 z/ E 7NA z
27 z ESO ESO Antle, R. and J. S. Demski [2003], Revenue Recognition, Contemporary Accounting Research, Vol.5, No.2. American Institute of Cortified Public Accountants (AICPA)[1972], APB Opinion No.25: Accounting for Stock Issued to Employees. Bodie, Z., R. S. Kaplan and R. C. Merton [2003], For the Last Time: Stock option Are an Expense, Harvard Business Review, Vol. 81 (March). Brealey, R. A, S. C. Myers and F. Allen [2006], Principles of Corporate Finance 8/E, McGraw-Hill. ( [2007], 8, BP.). Christensen, J. A. and J. S. Demski [2003], Accounting Theory An Information Content Perspective, Mc- Graw-Hill. Christensen, P. O. and G. A. Feltham [2003], Economics of Accounting Volume I Information in Markets, Kluwer Academic Publishers. Core, J. E. and W. R. Guay [2001], Stock option plans for non-executive employees, Journal of Financial Economics, Vol.61, No2. Delves, D. P. [2004], Stock Options and the New Rules of Corporate Accountability: Measuring, Managing, and Rewarding Executive Performance, McGraw-Hill. Deshmukh, S., K. M. Howe and C. Luft [2002], Deducting the Options Expense Much Ado About Nothing, Strategic Finance (October). Dixit, A. K. and R. S. Pindyck [1994], Investment Under Uncertainty, Princeton University Press. ( [2002],,.) Duffie, D. [1996], Dynamic Asset Pricing Theory, Princeton University Press. ( [2004],, 50
28 .) Financial Accounting Standards Board (FASB) [1985], Statement of Financial Accounting Concepts No. 6: Elements of Financial Statements. (2002FASB.) [1993], Exposure Draft, Proposed Statement of Financial Accounting Standards, Accounting for Stock-based Compensation. [1995], Statement of Financial Accounting Standards No. 123: Accounting for Stock-based Compensation. [2004], Statement of Financial Accounting Standards No. 123 (revised 2004) : Share-based Payment. G4+1 [2000], Discussion Paper, Accounting for Share-based Payment. Guay, W., S. P. Kothari and R. Sloan [2003], Accounting for Stock Options, AEA Papers and Proceeding, Vol.93, No.2. Hall, B. J. and K. J. Murphy [2002], Stock Options for Undiversified Executives, Journal of Accounting and Economics, Vol. 33. Hull, J. and A. White [2004], Accounting For Employee Stock Options: A Practical Approach To Handling The Valuation Issues, Journal of Derivatives Accounting, Vol. 1, No. 1. International Accounting Standards Board (IASB) [2004a], International Financial Reporting Standard 2: Share-based Payment. [2004b], Basis for Conclusions on IFRS 2 Share-based Payment. [2004c], Guidance on Implementing IFRS 2 Share-based Payment. Jensen, M. C. and W. H. Meckling [1976], Theory of the Firm : Managerial Behavior, Agency Costs, and Ownership Structure, Journal of Financial Economics, Vol.3, No.4. Kaplan, R. S. and K. G. Palepu [2003], Expensing Stock Options : A Fair-Value Approach, Harvard Business Review, Vol. 81 (December). Minter, F. C. [2002], Accounting s Phoenix : The stock options controversy just won t die, Strategic Finance (October). Ohlson, J. A. and S. H. Penman [2005], Debt vs. Equity : Accounting for Claims Contingent on Firms Common Stock Performance with Particular Attention to Employee Compensation Options, White Paper Number One, Center for Excellence in Accounting and Security Analysis, Columbia Business School. Raby, W. L. [1962], Accounting For Employee Stock Options, The Accounting Review, Vol. 37 (January). Ronen, J. [2003], A Commentary on the Accounting for Employee Stock Options, Working Paper, Stern School of Business, New York University. Samuels, J. and A. Lymer [1996], The Financial Reporting of Executive Share Options in the UK, The British Accounting Review, Vol. 28, No. 3 (September). Scott, W. R. [2003], Financial Accounting Theory third edition, Prentice-Hall. 2006Vol. 170No
29 Vol.14No Vol. 170 No Vol. 163No Vol. 163No COFRI ASBJ Vol. 165No a b Vol.58No cVol. 170No. 1 FASF Vol. 161 No a 2006bVol. 170No
30 2005 Vol.56No Vol. 62No Vol. 168No Vol.55 No Vol. 58No Vol. 48No COFRI 1997Vol. 49 No Vol. 24No Vol. 42 No Vol. 57No
IFRS Business Model IASB 2010b, Purpose and status, a and b IASB IFRS IFRS IFRS IASB IFRS IFRS Principles-Based Standard Tweedie 2007 Tweedie 2007, p.
International Accounting Standards Board: IASB IASB 2010b IASB International Financial Reporting Standards: IFRS IFRS IFRS Tweedie 2007, p. 7 consistency AAAFASC 2011, p. 20 IFRS Business Model IASB 2010b,
会社法制上の資本制度の変容と企業会計上の資本概念について
IMES DISCUSSION PAPER SERIES Discussion Paper No. 2006-J-1 INSTITUTE FOR MONETARY AND ECONOMIC STUDIES BANK OF JAPAN 103-8660 30 http://www.imes.boj.or.jp IMES Discussion Paper Series 2006-J-1 2006 1
条件付償還義務株式の会計処理について
E-mail: atsushi.itabashi@boj.or.jp ASBJ ASBJ FASB Statement of Financial Accounting Standards FAS FAS FAS mandatorily redeemable financial instruments nternational Financial Reporting Standards FASB DES
Financial Reporting Standard 17 FRS17 FAS87 87 Financial Accounting Standard 87 FAS87 International Accounting Standard Board IASB 19 Internat
No,25-36(2005) Two Changes in Accounting Principles of Pension Plans British, or Americanthat is the question Masaharu Usuki Nihon University, Graduate School of Social and Cultural School, and NLI Research
54-1 河崎照行.pwd
IASB IASB IASB International Accounting Standards Board IFRS International Financial Reporting Standard for Smalland Medium-Sized Entities IFRS IASB IASB, IFRS for SMEs, International Accounting Standards
非営利組織における純資産と負債の区分
IMES DISCUSSION PAPER SERIES Discussion Paper No. 2009-J-11 INSTITUTE FOR MONETARY AND ECONOMIC STUDIES BANK OF JAPAN 103-8660 2-1-1 http://www.imes.boj.or.jp IMES Discussion Paper Series 2009-J-11 2009
引当金の認識と評価に関する一考察
IMES DISCUSSION PAPER SERIES Discussion Paper No.2003-J-17 INSTITUTE FOR MONETARY AND ECONOMIC STUDIES BANK OF JAPAN 103-8660 30 http://www.imes.boj.or.jp IMES Discussion Paper Series 2003-J-17 2003 7
戦間期日本企業の資金調達、資本コスト、資本構成：最適資本構成理論からみた1930年代における企業財務
1930 Modigliani and Miller [1958] 170 1930 2008 7 16 I E-mail: takashi.nanjou@boj.or.jp E-mail: cc00881@srv.cc.hit-u.ac.jp //2009.7 81 1. 1 2 M&A 3 4 1965 1969 1995 1995 1993 1 2008 2008 1985 2006 10 ROA
Title Author(s) Kobe University Repository : Kernel 課 税 所 得 計 算 における 資 産 負 債 アプローチと 収 益 費 用 ア プローチの 交 錯 (< 特 集 > 資 産 負 債 アプローチの 光 と 陰 )(Mixture of Asset-Liability and Revenue-Expense Views in Corporate
12号 中島稔哲.pwd
APB APBO net-of-tax method Accounting Principles Board: APB Opinions of the Accounting Principles Board: APBO APBO6 Authoritative Pronouncement American Institute of Accountants: AIA Committee on Accounting
aragciv54mac.dvi
2013 3 25 ( 4 ) Modigliani-Miller(1963) 1 1 1 IRR ( ) NPV IRR NPV IRR NPV IRR 100 EBIT 20 20% τ (1 τ) 20% CC tax = S V ρ S + B V (1 τ)ρ B (1) S B V ρ S CAPM 1 ρ B *1 (1) MM *2 ( ) MM MM ( ) MM (1 τ) 20%
商学 ５９‐５・６／１．岡部
283 revenue management 1990 IT premature revenue recognition opportunism 1 earnings-process Generally Accepted Accounting Principles : GAAP unearned income unrealized income GAAP fictitious revenue recognition
わが国企業による資金調達方法の選択問題
* takeshi.shimatani@boj.or.jp ** kawai@ml.me.titech.ac.jp *** naohiko.baba@boj.or.jp No.05-J-3 2005 3 103-8660 30 No.05-J-3 2005 3 1990 * E-mailtakeshi.shimatani@boj.or.jp ** E-mailkawai@ml.me.titech.ac.jp
_™rfic
512008 14 Ikeda Yukinori This paper examines accounting for stock issuing cost. Series of transactions from stock issuance to payment of stock issueing cost need to consider by dividing into three elements;
- i -
15 25 - i - - ii - - iii - - iv - - v - - vi - - vii - 1 1 stewardship public accountability 1.1 1.2 1-1 - 1.3 value chain 1 1-2 - - 3 - value chain Input Output Outcome Efficiency Effectiveness Economy
CW3_AX094D06.indd
Financial Times Financial Times International Herald Tribune Wall Street Journal Financial Times Accounting Horizons Accounting and Business Research Preliminary Views, Financial Instruments
ワークショップ「国際財務報告基準（IFRS）と企業行動：IFRSアドプションのインパクト」の模様
IMES DISCUSSION PAPER SERIES IFRS IFRS Discussion Paper No. 2010-J-25 INSTITUTE FOR MONETARY AND ECONOMIC STUDIES BANK OF JAPAN 103-8660 2-1-1 http://www.imes.boj.or.jp IMES Discussion Paper Series 2010-J-25
商学 ６０周年記念号／２４．内田浩徳
SFAS 109 SFAS 96 1 2 net deductible amounts Richard 1 G. Schroeder, Myrtle W. Clark and Jack M. Cathey Financial Accounting Standards Board, Statement of Financial Accounting Standards No.96, Accounting
repocost.PDF
178 2 10 8 39-52 (tax planning) [Scholes and Wolfson,1992] (tax cost saving hypothesis) (accounting choice) (economic consequences) (financial reporting costs) (1) (financial reporting cost hypothesis)
⑤香取 徹.indd
77 割引現在価値モデルの理論と有効性 Theory and Efficiency of Discounted Present Value Model Toru Katori FCF EVA FCF EVA RI 1 はじめに 1980 Free Cash Flow: FCF Copeland et. Al 19901990 Economic Value Added: EVA Stewart 1991
Ver. 1.0 (discretion) (revenue management) (fictitious revenue recognition) (window dressing) (fraudulent accounting practice) SEC (General
2004.11.25 Ver. 1.0 (discretion) (revenue management) (fictitious revenue recognition) (window dressing) (fraudulent accounting practice) SEC (Generally Accepted Accounting Principles: GAAP) GAAP (realization
OSIPP40_p1_2.eps
2006 年 秋号 No.40 1 2 Asia-Pacific Financial Markets Review of Pacific Basin Financial Markets and Policies Studies on a Second Generation of Disequilibrium Economics International Economic Integration and
J G BP 50 https://i-sys.fitsite.ne.jp/student/
2 2006 1015 2003 1 1 2 3 12 4 12 5 6 7 8 9 10 11 12 13 14 15 J G BP 50 https://i-sys.fitsite.ne.jp/student/ 1 2 S.P. 1997 1991 3 2 PM 1991 2005 4 SL 1991 2002 5 2002 J.M. B.Z. 1995 6 2003 M.M. 1999 2004
A5 PDF.pwd
Global Reporting Initiative GRI 2013 International Integrated Reporting Council: IIRC IIRC 2013 European Union: EU European Parliament and the Council of the European Union 2014 Public Interest EntitiesPIE
米国における無形資産会計の変遷とその背景 ARB24 APB17 The transition and the background of Intangible assets accounting in U.S. It aims at the arrangement and the examinat
米国における無形資産会計の変遷とその背景 ARB24 APB17 The transition and the background of Intangible assets accounting in U.S. It aims at the arrangement and the examination from ARB24 to APB17 of the accounting treatment.
伊東良子７１‐９２／７１‐９２
IASB FASB IASB FASB FAS IAS FAS IAS IASB FASB IASB FASB IASB FASB IASB FASB IASB FASB FASB [2001], par. 7. (International Accounting Standards; IAS) (International Financial Reporting Standards; IFRS)
OECD Benartzi and Thaler Brown et al. Mottla and Utkus Rooiji et al. Atkinson et al. MacFarland et al. Elton et al. Tang et al. Benartzi and Thaler Br
IFRS. OECD Benartzi and Thaler Brown et al. Mottla and Utkus Rooiji et al. Atkinson et al. MacFarland et al. Elton et al. Tang et al. Benartzi and Thaler Brown et al. /n Benartzi and Thaler n /n Benartzi
商学５７‐１◆／６．松本
56 2 57 1SFAC 5 FASB 5 SFAC 1 5 2 para. 33 3 para. 34 4 5 para. 39 a b FASB, Statement of Financial Accounting Concepts No. 5 Recognition and Measurement infinancial Statements of Business Enterprises,
headquarter Gertner et al. winner-picking Wal-Mart s
CJEB The financial strategies of Japanese multinational enterprises and internal capital market, Columbia Business School, CJEB, Working Paper No., April,. headquarter Gertner et al. winner-picking Wal-Mart
米欧における認識中止に関する会計基準と開示規則の動向：リーマン・ブラザーズの「レポ105」を巡る対応を踏まえて
105 105 105 105 IFRS 105 IFRS IFRS IFRS E-mail: tomohiro.shigemoto@boj.or.jp / /2011.8 73 1. 2008 9 15 1 11 11 2 AntonR.Valukas 3 United States Bankruptcy Court Southern District of New York [2010] 4 105
IASB FASB DP [2008] DP [2008] ASBJ International Accounting Standards Board IASB Financial Accounting Standards Board FASB compreh
![IASB FASB DP [2008] DP [2008] ASBJ International Accounting Standards Board IASB Financial Accounting Standards Board FASB compreh](/thumbs/99/141150974.jpg "IASB FASB DP [2008] DP [2008] ASBJ International Accounting Standards Board IASB Financial Accounting Standards Board FASB compreh")
1 2 IASB FASB DP [2008] DP [2008] ASBJ International Accounting Standards BoardIASB Financial Accounting Standards BoardFASB comprehensive income net income earnings Statement of Comprehensive Income FASB
A5 PDF.pwd
ISA UK and Ireland 320 FRC 2009a materiality para. 2 International Auditing and Assurance Standards Board: IAASB International Standards on Auditing: ISA 320 International Accounting Standards Board: IASB
An Empirical Study of the Securities Firms' Dilemma on Financial Innovation through Diffusion of Internet Deals Yasugi Satoshi Bower, J. L., 1999, Disruptive technologies: Catching the wave,
Microsoft Word - 蜀・伐豬ｩ蠕ｳ
821 FIN 48 FIN 48 FIN 48 SFAS 109 SFAS 109 SFAS 109 more likely than not 1 Financial Accounting Standards Board, Statement of Financial Accounting Standards No.109, Accounting for Income Taxes, February
YUHO
-1- -2- -3- -4- -5- -6- -7- -8- -9- -10- -11- -12- -13- -14- -15- -16- -17- -18- -19- -20- -21- -22- -23- -24- -25- -26- -27- -28- -29- -30- -31- -32- -33- -34- -35- -36- -37- -38- -39- -40- -41- -42-
02_加藤氏_4.indd
55 2014 Shields 2012 37 1996 24 2001 147 149 1 1996 72 2 1 2004 69 71 2 Shields 2012 42 2004 120 1986 9 12 2003 297 298 1986 3 4 2013, 1977 32010 211 214 4 2010 203 1977 214 215 Hunt, 1941, p. 396 5 2010
<8DEC90AC97702E657073>
2008-45 株価乗数モデルに基づく企業価値評価 : サーベイ 音川和久 (Price-to-Earnings Ratio: PER) 1 (Price-to-Book Ratio: PBR) (DDM) (DCFM) (RIM) Palepu, Healy and Bernard (2004) 19203024 1-1 - Koller, Goedhart and Wessels, 2005;
Y-...W
259 21 1 1 2003 2 1 2 1 15 22 260 56 3 2 2. 1 2. 2 2. 3 2. 4 3 3. 1 3. 2 4 2 2. 1 1965 1999 2 Brick, Frierman, and Kim 1998 Choate 1997Fischer, Heinkel, and Zechner 1989 Gilson 1997 Mauer and Triantis
わが国のレポ市場について―理論的整理と実証分析―
GCGC SC GCSC SC SC E-mail: yasunari.inamura@boj.or.jp E-mail: naohiko.baba@boj.or.jp GC general collateralscspecial collateral Griffiths and Winters GCFF Jordan and JordanDuffie matched book GC GC SC DuffieKrishnamurthy
A System of National Accounts (SNA) 2
(JFRC Working Paper No. 01-2014) Japan Futures Research Center, Ph.D., MBA () () 1 A System of National Accounts (SNA) 2 ) ( 3 ) () ( Vensim 1 1: () 300,000) 80,000 200,000 70,000 0 40,000 310,000 4 1
株式保有構成と企業価値 ─コーポレート・ガバナンスに関する一考察─
q E-mail: kenji.nishizaki@boj.or.jp E-mail: kurasawa@ynu.ac.jp OECD Vives Tirole Shleifer and Vishny q %% %% % % Allen and Gale %% % Admati, Pfreiderer and Zechner Burkart, Gromb and Panunzi Cremer 1995Pagno
メイン寄せリスクと貸出債権価値の評価：ゲーム論的リアルオプションによるアプローチ
2 i ii RIETI E-mail: tshibata@tmu.ac.jp E-mail: tetsuya.yamada@boj.or.jp / /2008.11 1 1. 2007 2 1 DCF DCF Leland [1994] Mella-Barral and Perraudin [1997] DCF DCF 2 /2008.11 1 1 3 2 Mella-Barral and Perraudin
untitled
Discussion Paper Series No. J73 2006 4 ... 2... 3... 6... 9...12...15 1 2 Christensen and Raynor,2003,2002 ;,2005 2 POS POS 2003 2005 36 POS 32 2003 8 2005 12 29 32 42 3 DVD 42 32 DVD 3 1.20 1.00 0.80
<96D889BA904D2E696E6464>
615 379 1 1995 10 OECD 1995 380 616 57 3 1993 4 3071 2003 1 3247 10 10 4 1 1990 2000 2003 10 617 381 2002 2 3 4 5 2 1 1990 1995 1995 12 1995 IPP Independent Power Producer 1 2004a, b 2005a, b 382 618 57
M&A の経済分析：M&A はなぜ増加したのか
RIETI Discussion Paper Series 06-J-034 RIETI Discussion Paper Series 06-J-034 M&A の経済分析 :M&A はなぜ増加したのか 蟻川靖浩 宮島英昭 ( 早稲田大学 RIETI) 2006 年 4 月 要旨 1990 年代以降の M&A の急増の主要な要因は 産業や企業の成長性や収益性へのショックである とりわけ M&A を活発に行っている産業あるいは企業の特性としては
p *2 DSGEDynamic Stochastic General Equilibrium New Keynesian *2 2
2013 1 nabe@ier.hit-u.ac.jp 2013 4 11 Jorgenson Tobin q : Hayashi s Theorem : Jordan : 1 investment 1 2 3 4 5 6 7 8 *1 *1 93SNA 1 p.180 1936 100 1970 *2 DSGEDynamic Stochastic General Equilibrium New Keynesian
ASBJ FAS IAS FAS IAS FAS para acquisitionconstructionor development andor the normal operation of a longlivedasset legalobligationsassociated withther
資産除去債務に関する会計基準 の問題点 資産除去債務会計の国際比較 Accounting StandardsBoardofJapanASBJ InternationalAccountingStandards CommitteeIASC IAS internationalconvergence IASC InternationalAccountingStandards BoardIASB InternationalFinancial
Title 人 的 資 源 の 会 計 的 認 識 : 日 英 プロサッカークラブの 実 務 を 例 として Author(s) 角 田, 幸 太 郎 Citation 經 濟 學 研 究, 55(4): 79-94 Issue Date 2006-03-09 DOI Doc URLhttp://hdl.handle.net/2115/5835 Right Type bulletin Additional
untitled
MMRC DISCUSSION PAPER SERIES MMRC-J-7 COE 2004 3 COE E-mail: miyazaki@gbrc.jp 2004 3 ( ) (, 2003; Ulrich, 1995) (2002) 1 Langlois and Robertson (1992) (2001) (Baldwin & Clark, 2000; Sanchez, 2000; Sanchez
Taro9-会計報告書ネット掲載用.PDF
(Financial ReportingStandard for Smaller Entities) (Preparing and reporting on Cash- and Tax-basis Financial Statements) 1 485 1,104 483 6,764 99.7% 319 165 2 252 7,224 249 0,642 136 101 3 167 122
アニュアルレポート 2000
2000 2000 3 3 31 1 : : 1 1 1999 2000 2000/1999 2000..................... 6,804,182 6,686,661 1.7% $63,082............................... 348,212 240,627 30.9 2,270............................. 377,691
untitled
P-VAR IT 1 Porter, 19851990 2 Hammer and Champy, 1993 3 1 2 Slywotzky, 1997 Porter1985 Hamel and Prahalad, 1994 Christensen2003 2000 Fine1998 4 5 2003 3 6 7, 2001, p.8 4 8 9 Boulding, 1956 5 10 IT e-words
OSIPP41_p1_2.eps
2007 年 冬 号 No.41 1 2 3 4 Peace Culture Review of Economic Design Journal of Labor Economics Hitotsubashi Journal of Economics Japan and the World Economy Daily Yomiuri Working Paper Series, Center for
FASB Revenue and Expense View Asset and Liability View FASB, FASB Discussion Memorandum, An Analysis of Issues related to Conceptual Framework for Financial Accounting and Reporting: Elements of Financial
Microsoft Word - 荳ｭ蟲ｶ諱ｵ
11 1 Porter Barney Barney Barney 2013 4 1 2004 1995 TDL 2 1998 2 2010 Porter 1980 Wernerfelt 1984 Barney 1986 Rumelt 1984 isolating mechanism Dierickx and Cool 1989 2010 1990 Praharad and Hamel 1990 Hamel
082_rev2_utf8.pdf
3 1. 2. 3. 4. 5. 1 3 3 3 2008 3 2008 2008 3 2008 2008, 1 5 Lo and MacKinlay (1990a) de Jong and Nijman (1997) Cohen et al. (1983) Lo and MacKinlay (1990a b) Cohen et al. (1983) de Jong and Nijman (1997)
2 A A 3 A 2. A [2] A A A A 4 [3]
![2 A A 3 A 2. A [2] A A A A 4 [3]](/thumbs/40/20588263.jpg "2 A A 3 A 2. A [2] A A A A 4 [3]")
1 2 A A 1. ([1]3 3[ ]) 2 A A 3 A 2. A [2] A A A A 4 [3] Xi 1 1 2 1 () () 1 n () 1 n 0 i i = 1 1 S = S +! X S ( ) 02 n 1 2 Xi 1 0 2 ( ) ( 2) n ( 2) n 0 i i = 1 2 S = S +! X 0 k Xip 1 (1-p) 1 ( ) n n k Pr
中小企業の量的成長と質的成長 Size Growth and Capability Growth by Small Firms 髙橋美樹 (Miki Takahashi) 企業の成長には2つの側面があり 従業員数や資本金 売上高でみた量的な側面と イノベーション創出能力あるいは組織能力でみた質的な側
Powered by TCPDF (www.tcpdf.org) Title 中小企業の量的成長と質的成長 Author 髙橋, 美樹 (Takahashi, Miki) Publisher 慶應義塾大学出版会 Jtitle 三田商学研究 (Mita business review). Vol.56, No.6 (2014. 2),p.133-142 Abstract 企業の成長には2つの側面があり,
I- Fama-French 3, Idiosyncratic (I- ) I- ( ) 1 I- I- I- 1 I- I- Jensen Fama-French 3 SMB-FL, HML-FL I- Fama-French 3 I- Fama-MacBeth Fama-MacBeth I- S
I- Fama-French 3, Idiosyncratic (I- ) I- ( ) 1 I- I- I- 1 I- I- Jensen Fama-French 3 SMB-FL, HML-FL I- Fama-French 3 I- Fama-MacBeth Fama-MacBeth I- SMB-FL, HML-FL Fama-MacBeth 2, 3, 5 I- HML-FL 1 Fama-French
本文／ＹＡＺ１７２Ｐ
2004 2005 2006 2007 Committee of Sponsoring Organizations of Treadway Commission COSO 1992 Internal Control-Integrated Framework COSO 1 1 COSO 2009 7 27 2009 9 11 21 1956 1980 1986 MBA 1980 2006 1990 1993
1 (1996), p. 7 (2006), p (2003), p. 2 p (2003), p. 21 (2008), p. 3 (2003), p. 17 B (2003), p. 28 A, A (2004), p. 17 J, A (2004), p. 9 (p.
ISSN 1347-4448 ISSN 1348-5504 8 12 (2009 12 ) E-mail: h-amikur@sophia.ac.jp I. 1 2009 Global Business Research Center www.gbrc.jp 701 1 (1996), p. 7 (2006), p. 14 3 (2003), p. 2 p. 11 3 (2003), p. 21 (2008),
Title ベンチャー企業の研究開発支出の決定要因 日本と台湾の事例を中心に Author(s) 蘇, 顯揚 Citation 經濟論叢 (1996), 158(1): Issue Date URL Right
Title ベンチャー企業の研究開発支出の決定要因 日本と台湾の事例を中心に Author(s) 蘇, 顯揚 Citation 經濟論叢 (1996), 158(1): 54-76 Issue Date 1996-07 URL https://doi.org/10.14989/45083 Right Type Departmental Bulletin Paper Textversion publisher
スプレッド・オプション評価公式を用いた裁定取引の可能性―電力市場のケース― 藤原 浩一,新関 三希代
403 81 1 Black and Scholes 1973 Email:kfujiwar@mail.doshisha.ac.jp 82 404 58 3 1 2 Deng, Johnson and Sogomonian 1999 Margrabe 1978 2 Deng, Johnson and Sogomonian 1999 Margrabe 1978 Black and Scholes 1973
A5 PDF.pwd
Kwansei Gakuin University Rep Title 日 本 版 不 動 産 投 資 信 託 ( J-REIT) における 利 益 相 反 問 題 Author(s) Kojima, Koji, 児 島, 幸 治 Citation 商 学 論 究, 63(3): 359-375 Issue Date 2016-03-10 URL http://hdl.handle.net/10236/14192
1 CAPM: I-,,, I- ( ) 1 I- I- I- ( CAPM) I- CAPM I- 1 I- Jensen Fama-French 3 I- Fama-French 3 I- Fama-MacBeth I- SMB-FL, HML-FL Fama-MacBeth 1 Fama-Fr
1 CAPM: I-,,, I- ( ) 1 I- I- I- ( CAPM) I- CAPM I- 1 I- Jensen Fama-French 3 I- Fama-French 3 I- Fama-MacBeth I- SMB-FL, HML-FL Fama-MacBeth 1 Fama-French (FF) 3 [5] (Capital Asset Pricing Model; CAPM
濱田弘潤 : 多角化企業の利潤分析 77 多角化企業の利潤分析 多角化ディスカウントの寡占理論による説明 * 濱田弘潤 (diversification discount) Keywords: JEL classifications: D43, L13, L22, G
濱田弘潤 : 多角化企業の利潤分析 77 多角化企業の利潤分析 多角化ディスカウントの寡占理論による説明 * 濱田弘潤 (diversification discount) Keywords: JEL classifications: D43, L13, L22, G34 950-2181 2 8050 Tel. and fax: 025-262-6538 E-mail: khamada@econ.niigata-u.ac.jp
untitled
2003 11 14 1 1 1999 2003 E-mail: kitamura@ier.hit-u.ac.jp E-mail : ged0305@srv.cc.hit-u.ac.jp 1 2001 Greenwald(2003) Hewlett(2002) 1 2 1 1 1999 1997 1960 1985 20 1920 1940 1950 1960 1990 20 3 1940 1950
JAPAN MARKETING JOURNAL 116 Vol.29 No.42010
JAPAN MARKETING JOURNAL 116 Vol.29 No.42010 JAPAN MARKETING JOURNAL 116 Vol.29 No.42010 JAPAN MARKETING JOURNAL 116 Vol.29 No.42010 JAPAN MARKETING JOURNAL 116 Vol.29 No.42010 JAPAN MARKETING JOURNAL 116
Ł\”ƒ1PDFŠp
73 88 Takeshi MIZUGUCHI This article investigates several studies, proposals and practices regarding environmental accounting and environmental information disclosure. Objects of the investigation include
Title Author(s) Kobe University Repository : Kernel 流 動 性 危 機 : レパレッジとモニタリング (< 特 集 > 世 界 金 融 危 機 )(Liquidity Crisis : Leverage and Monitoring ( World Financial Crisis)) 丸 茂, 俊 彦 Citation 国 民 経 済 雑 誌,203(1):107-119
1970). Baumol, W. J., Panzar, J. C. and R. D. Willig (1982); Contestable Markets and The Theory of Industry Structure, 1982. Caves, R. and M. E. Porter (1977); From entry barriers to mobility barriers:
01_芦澤成光①.indd
24 2015 pp. 1 14 Managing for Results Ansoff 1 2 Drucker, 1993, p. 450 strategy fitting 1960 1 Ansoff, I.Corporate Strategy 80 Porter, M. E. 1964 Managing for Results 1985 Innovation and Entrepreneurship
PFI
PFI 23 3 3 PFI PFI 1 1 2 3 2.1................................. 3 2.2..................... 4 2.3.......................... 5 3 7 3.1................................ 7 3.2.................................
Jorgenson F, L : L: Inada lim F =, lim F L = k L lim F =, lim F L = 2 L F >, F L > 3 F <, F LL < 4 λ >, λf, L = F λ, λl 5 Y = Const a L a < α < CES? C
27 nabe@ier.hit-u.ac.jp 27 4 3 Jorgenson Tobin q : Hayashi s Theorem Jordan Saddle Path. GDP % GDP 2. 3. 4.. Tobin q 2 2. Jorgenson F, L : L: Inada lim F =, lim F L = k L lim F =, lim F L = 2 L F >, F
Kobe University Repository : Kernel タイトル Title 著者 Author(s) 掲載誌 巻号 ページ Citation 刊行日 Issue date 資源タイプ Resource Type 版区分 Resource Version 権利 Rights DOI コストマネジメント行動とその影響要因 : 物流コスト調査データによる経験的分析 (Cost Management
適 用 範 囲 に 入 るのであれば ESO 取 引 と SAR 取 引 とは 株 式 と 現 金 という 決 済 方 法 の 違 い を 除 き ほぼ 同 一 の 経 済 的 実 態 を 有 する 取 引 であるという 認 識 のもと 次 のような 会 計 処 理 が 検 討 されている すなわち
株 式 報 酬 取 引 に 関 する 会 計 処 理 における 配 分 基 礎 藻 利 衣 恵 目 次 1.はじめに 2. 株 式 報 酬 取 引 に 関 する 現 行 ルールおよび 近 年 の 先 行 研 究 3. 現 金 給 与 に 係 る 取 引 における 報 酬 費 用 の 測 定 4. 株 式 報 酬 取 引 における 報 酬 費 用 の 測 定 5. 外 貨 建 取 引 における 売 上
年金基金をめぐる法律関係と会計処理との整合性について ―「退職給付ビックバン研究会」 2003 年度年次総会報告のための改訂版―
............2......6...6... 11... 15... 15... 17.19... 19... 20... 23......25............ 27......... 28 2003 9 18 19 2002 2 2003 [1999] 1 2001 6 15 2002 4 1 2003 9 1 1 2001 6 29 2 2001 10 1 1 2000 4 1
Plural bookkeep using Exchange Algebra Yuji Onuki (University of tsukuba) Key Words:,,, 1 Deguchi(2004) 2 (1984) Staszkiewicz(2011) SNA n n r 1,1 < Na
Plural bookkeep using Exchange Algebra Yuji Onuki (University of tsukuba) Key Words:,,, 1 Deguchi(2004) 2 (1984) Staszkiewicz(2011) SNA n n r 1,1 < Name 1,1, > +r 1,2 < Name 1,2, > + + r 1,k1 < Name 1,k1,
autocorrelataion cross-autocorrelataion Lo/MacKinlay [1988, 1990] (A)
![autocorrelataion cross-autocorrelataion Lo/MacKinlay [1988, 1990] (A)](/thumbs/93/112038541.jpg "autocorrelataion cross-autocorrelataion Lo/MacKinlay [1988, 1990] (A)")
Discussion Paper Series A No.425 2002 2 186-8603 iwaisako@ier.hit-u.ac.jp 14 1 24 autocorrelataion cross-autocorrelataion Lo/MacKinlay [1988, 1990] 1990 12 13 (A) 12370027 13 1 1980 Lo/MacKinlay [1988]
4403all-“Å‘I
443200710 254 1 257 faktisch Quasi - Principal - Agent - Beziehung Sanfte Principal - Agent - Beziehung Sanfte Principal - Agent - Beziehung Quasi - Agent 1984 Quasi - PrincipalQuasi - Agent 1984S.95ff
大学における原価計算教育の現状と課題
1 1.1 1.2 1.3 2 2.1 2.2 3 3.1 3.2 3.3 2014a 50 ABC Activity Based Costing LCC Lifecycle Costing MFCA Material Flow Cost Accounting 2 2 2016 9 1 2 3 2014b 2005 2014b 2000 1 2 1962 5 1 3 2 3 4 5 50 2012
Title Author(s) Kobe University Repository : Kernel 組 織 改 革 とパフォーマンス : 事 業 部 制 組 織 導 入 に 関 する 実 証 研 究 の 文 献 レビューとカンパニー 制 研 究 へのインプ リケーション 加 登, 豊 / 安 酸, 建 二 / 島, 吉 伸 Citation 国 民 経 済 雑 誌, 189(4): 45-66
商学 ６６‐１☆／１６．田口
251 1 2, 3 4, 5 2 1 2005 stakeholder agent p.13 2005 2009, 2011, 2012, 2013 b, 2014 Taguchi et al.2013 Aoki2001, 201019962010 2014 2013! 252 2 " " " " 6 " " " " 7 2! 3 p.5 2013 2011201120132012 Aoki20012004
村本 孜７１‐８９／７１‐８９
MERITUM RICARDIS OECD https://www.jicpa knk.ne.jp/download/image/index.html EU (intellectual capital rating) BCP OECD IR ex.) ex.) ex.) ex.) http://www.meti.go.jp/policy/intellectual_assets/index.htm (intellectual
paper01.PDF
(1) (1) (2) (2) (3) (3) (4) * () (1996 12 1 2 3 [1994] B S B=S W D L (a) (b) B B=S = ( ) S D D Modigliani=Miller Ross and Westerfield [1988] Sharpe [1976] Treynor [1977] (a) V F F (b) F (c) (d) V F 4 L
2 Recovery Theorem Spears [2013]Audrino et al. [2015]Backwell [2015] Spears [2013] Ross [2015] Audrino et al. [2015] Recovery Theorem Tikhonov (Tikhon
![2 Recovery Theorem Spears [2013]Audrino et al. [2015]Backwell [2015] Spears [2013] Ross [2015] Audrino et al. [2015] Recovery Theorem Tikhonov (Tikhon](/thumbs/92/109954502.jpg "2 Recovery Theorem Spears [2013]Audrino et al. [2015]Backwell [2015] Spears [2013] Ross [2015] Audrino et al. [2015] Recovery Theorem Tikhonov (Tikhon")
Recovery Theorem Forward Looking Recovery Theorem Ross [2015] forward looking Audrino et al. [2015] Tikhonov Tikhonov 1. Tikhonov 2. Tikhonov 3. 3 1 forward looking *1 Recovery Theorem Ross [2015] forward
COE-RES Discussion Paper Series Center of Excellence Project The Normative Evaluation and Social Choice of Contemporary Economic Systems Graduate Scho
COE-RES Discussion Paper Series Center of Excellence Project The Normative Evaluation and Social Choice of Contemporary Economic Systems Graduate School of Economics and Institute of Economic Research
A5 PDF.pwd
Kwansei Gakuin University Rep Title 国際財務報告基準とイスラム金融 Author(s) Noguchi, Akihiro, 野口, 晃弘 Citation 商学論究, 63(3): 191-205 Issue Date 2016-03-10 URL http://hdl.handle.net/10236/14182 Right http://kgur.kawansei.ac.jp/dspace
Title Author(s) フェア ディスクロージャー ルールとアナリスト行動 石川, 徹 Citation 大阪大学経済学. 67(2-3-4) P.40-P.50 Issue Date Text Version publisher URL
Title Author(s) 石川, 徹 Citation 大阪大学経済学. 67(2-3-4) P.40-P.50 Issue Date 2017-12 Text Version publisher URL https://doi.org/10.18910/67219 DOI 10.18910/67219 rights Osaka University Knowledge Archive : OUKA
商業学会発表資料( ).ppt
11 20121117 fujimura@ec.kagawa-u.ac.jp BB1 B2 B1B2 Lehtinen, U. and J. R. Laitamaki(1989),, Applications of Service Quality and Services Marketing in Health Care Organizations, D. T. Paul (ed.),
論文０８.indd
* 1 はじめに,, TOPIX TOPIX, TOPIX TOPIX Shelor Anderson and Cross C Japan Society of Monetary Economics 図 1 東日本大震災前後の株価 (TOPIX) の推移 1,000 950 900 850 800 750 700 図 2 阪神大震災前後の株価 (TOPIX) の推移 1,650 1,550 1,450
海保英孝２２３‐２４１／２２３‐２４１
1. (2005, 2006) (Balanced Scorecard, BSC) (Performance Management) BSC Harvard Business Review Kaplan and Norton (1992) Analog Devices Arthur M. Schneiderman 2000; SchneidermanKaplan and Norton (2000)
untitled
Workforce 2000 Personnel HR FocusPersonnel Administrator HRMagazine Workforce 2000 Workforce 2000 Workforce 2000 Workforce 2000 et al Harvard Business Review Workforce 2000 et al Harvard Business Review
202 2 9 Vol. 9 yasuhisa.toyosawa@mizuho-cb.co.jp 3 3 Altman968 Z Kaplan and Urwitz 979 Merton974 Support Vector Machine SVM 20 20 2 SVM i s i x b si t = b x i i r i R * R r (R,R, L,R ), R < R < L < R
;; ; ;; ;;; ; ;; ;; ;; ; ;; ; ;; ; ;;;; ;; ;;;;;;; ;;;;;;;; ;;;;;;;;; ;;;;;;; ;;;;;;; ;;;;;;; ;;;;;;;; Harvard
BIS CDO CDO CDO CDO Cifuentes and O Connor[1] Finger[6] Li[8] Duffie and Garleânu[4] CDO Merton[9] CDO 1 CDO CDO CDS CDO three jump model Longstaff an
![BIS CDO CDO CDO CDO Cifuentes and O Connor[1] Finger[6] Li[8] Duffie and Garleânu[4] CDO Merton[9] CDO 1 CDO CDO CDS CDO three jump model Longstaff an](/thumbs/91/105171235.jpg "BIS CDO CDO CDO CDO Cifuentes and O Connor[1] Finger[6] Li[8] Duffie and Garleânu[4] CDO Merton[9] CDO 1 CDO CDO CDS CDO three jump model Longstaff an")
CDO 2010 5 18 CDO(Collateralized Debt Obligation) Duffie and Garleânu[4] CDO CDS(Credit Default Swap) Duffie and Garleânu[4] 4 CDO CDS CDO CDS CDO 2007 CDO CDO CDS 1 1.1 2007 2008 9 15 ( ) CDO CDO 80 E-mail:taiji.ohka@gmail.com
ID JJF00296 Earnings management and market timing: The case of Japanese management buyouts Yasutomo Tsukioka 2-16 Japan Journal of Finance Vol.
ID JJF00296 Earnings management and market timing: The case of Japanese management buyouts Yasutomo Tsukioka 2-16 Japan Journal of Finance 331.2 Vol.33 / No. 1.2. 201312 Dec. 2013 Japan Finance Association
IFAC International Auditing Practice Committee Issued by the International Federation of Accountants
IFAC International Auditing Practice Committee Issued by the International Federation of Accountants Accounting estimate Accounting system Adverse opinion Agreed-upon procedures engagement Analytical
東アジアの企業統治と企業法制改革 扉.indd
IMF IMF IMF - - Organic Act IMF Letter of Intent IMF Corporate Debt Restructuring Advisory Committee CIDRAC Corporate Debt Restructuring Securities and Exchange Commission SEC Stock Exchange of Thailand