{"created":"2023-05-15T14:25:28.989353+00:00","id":8162,"links":{},"metadata":{"_buckets":{"deposit":"8dd5cd65-c21d-4384-895a-09a063005c9f"},"_deposit":{"created_by":17,"id":"8162","owners":[17],"pid":{"revision_id":0,"type":"depid","value":"8162"},"status":"published"},"_oai":{"id":"oai:bunkyo.repo.nii.ac.jp:00008162","sets":["1:28:919"]},"author_link":["7428","9869"],"item_5_biblio_info_13":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2017-03","bibliographicIssueDateType":"Issued"},"bibliographicPageEnd":"15","bibliographicPageStart":"1","bibliographicVolumeNumber":"3","bibliographic_titles":[{"bibliographic_title":"経営論集"},{"bibliographic_title":"Journal of Public and Private Management","bibliographic_titleLang":"en"}]}]},"item_5_description_12":{"attribute_name":"抄録","attribute_value_mlt":[{"subitem_description":"ROE（Return On Equity）は歴史的には、企業のマネジメントのために20世紀初頭に開発された。ROE はROI 指標の１つであり、現在、経営目標として採用する企業が多くなっている。しかし、近年、さらにROE は投資指標としても採用され出した。ROE を高めると企業価値を向上することにつながると指摘される。果たしてそうなのかどうかは疑わしい。こうした疑問から、本論はROE と企業価値との関連を理論的に考察するとともに統計的に分析し、ROE が投資指標としてふさわしいかどうかを考察した。その分析の結果、ROE は経営指標として用いることは問題はないが、投資指標として適切と考えられないことを明らかにした。","subitem_description_type":"Abstract"}]},"item_5_identifier_registration":{"attribute_name":"ID登録","attribute_value_mlt":[{"subitem_identifier_reg_text":"10.15034/00008137","subitem_identifier_reg_type":"JaLC"}]},"item_5_publisher_16":{"attribute_name":"出版者","attribute_value_mlt":[{"subitem_publisher":"文教大学経営学部"}]},"item_5_source_id_19":{"attribute_name":"ISSN","attribute_value_mlt":[{"subitem_source_identifier":"21892490","subitem_source_identifier_type":"ISSN"}]},"item_5_text_39":{"attribute_name":"本文言語","attribute_value_mlt":[{"subitem_text_value":"日本語"}]},"item_5_text_42":{"attribute_name":"ID","attribute_value_mlt":[{"subitem_text_value":"BKSB030007"}]},"item_5_text_7":{"attribute_name":"Author","attribute_value_mlt":[{"subitem_text_value":"Shimura, Tadashi"},{"subitem_text_value":"Suzuki, Makoto"}]},"item_5_text_8":{"attribute_name":"所属機関","attribute_value_mlt":[{"subitem_text_value":"文教大学経営学部"},{"subitem_text_value":"文教大学経営学部"}]},"item_5_version_type_35":{"attribute_name":"著者版フラグ","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":"志村, 正"}],"nameIdentifiers":[{}]},{"creatorAffiliations":[{"affiliationNameIdentifiers":[{"affiliationNameIdentifier":"","affiliationNameIdentifierScheme":"ISNI","affiliationNameIdentifierURI":"http://www.isni.org/isni/"}],"affiliationNames":[{"affiliationName":"文教大学","affiliationNameLang":"ja"},{"affiliationName":"Bunkyo University","affiliationNameLang":"en"}]}],"creatorNames":[{"creatorName":"鈴木, 誠","creatorNameLang":"ja"},{"creatorName":"スズキ, マコト","creatorNameLang":"ja-Kana"},{"creatorName":"Suzuki, Makoto","creatorNameLang":"en"}],"familyNames":[{},{},{}],"givenNames":[{},{},{}],"nameIdentifiers":[{}]}]},"item_files":{"attribute_name":"ファイル情報","attribute_type":"file","attribute_value_mlt":[{"accessrole":"open_date","date":[{"dateType":"Available","dateValue":"2023-02-17"}],"displaytype":"detail","filename":"BKSB030007.pdf","filesize":[{"value":"2.1 MB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"BKSB030007","url":"https://bunkyo.repo.nii.ac.jp/record/8162/files/BKSB030007.pdf"},"version_id":"df33e2e3-75c2-4588-be1a-8d4f24551ba8"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"企業価値","subitem_subject_scheme":"Other"},{"subitem_subject":"ROI","subitem_subject_scheme":"Other"},{"subitem_subject":"ROE","subitem_subject_scheme":"Other"},{"subitem_subject":"投資指標","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":"ＲＯＥと企業価値についての理論的考察 ―投資指標の観点から―","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"ＲＯＥと企業価値についての理論的考察 ―投資指標の観点から―"}]},"item_type_id":"5","owner":"17","path":["919"],"pubdate":{"attribute_name":"公開日","attribute_value":"2023-02-17"},"publish_date":"2023-02-17","publish_status":"0","recid":"8162","relation_version_is_last":true,"title":["ＲＯＥと企業価値についての理論的考察 ―投資指標の観点から―"],"weko_creator_id":"17","weko_shared_id":-1},"updated":"2024-04-23T05:25:02.207371+00:00"}