{"created":"2024-04-09T04:47:17.406721+00:00","id":2000116,"links":{},"metadata":{"_buckets":{"deposit":"02be9c47-e43e-4b3f-a212-d56008a7b6eb"},"_deposit":{"created_by":10,"id":"2000116","owner":"10","owners":[10],"pid":{"revision_id":0,"type":"depid","value":"2000116"},"status":"published"},"_oai":{"id":"oai:takushoku-u.repo.nii.ac.jp:02000116","sets":["2:23:24:1712556349143"]},"author_link":["688"],"control_number":"2000116","item_10002_biblio_info_7":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2024-03-25","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"125","bibliographicPageEnd":"93","bibliographicPageStart":"83","bibliographic_titles":[{"bibliographic_title":"拓殖大学経営経理研究","bibliographic_titleLang":"ja"},{"bibliographic_title":"Takushoku University research in management and accounting","bibliographic_titleLang":"en"}]}]},"item_10002_description_5":{"attribute_name":"抄録","attribute_value_mlt":[{"subitem_description":"管理会計の教科書では，投資意思決定を行う際の経済性評価のために投資にともなう将来キャッシュ・フローを予測することを前提としている。しかしながら，本研究の調査によれば，35.4％の企業は将来キャシュ・フローを予測していないことが明らかとなった。そこで，投資の経済性を計算することの前提として必要な将来キャシュ・フローの予測を実施しない要因はどのようなものなのかを明らかにするために探索的な分析を実施した。結果として，将来キャシュ・フローを予測しない企業の特徴は，小規模であること，差別化戦略の実施，自己資金による投資，事後的なモニタリングを実施しない，といったものであった。","subitem_description_language":"ja","subitem_description_type":"Abstract"}]},"item_10002_publisher_8":{"attribute_name":"出版者","attribute_value_mlt":[{"subitem_publisher":"拓殖大学経営経理研究所"}]},"item_10002_source_id_9":{"attribute_name":"ISSN","attribute_value_mlt":[{"subitem_source_identifier":"13490281","subitem_source_identifier_type":"PISSN"}]},"item_10002_subject_21":{"attribute_name":"日本十進分類法","attribute_value_mlt":[{"subitem_subject":"336.92","subitem_subject_scheme":"NDC"}]},"item_10002_text_24":{"attribute_name":"種別","attribute_value_mlt":[{"subitem_text_value":"論文 / Article"}]},"item_10002_version_type_20":{"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":"牧野, 功樹","creatorNameLang":"ja"},{"creatorName":"マキノ, コウキ","creatorNameLang":"ja-Kana"},{"creatorName":"Makino, Koki","creatorNameLang":"en"}],"familyNames":[{},{},{}],"givenNames":[{},{},{}],"nameIdentifiers":[{}]},{"creatorNames":[{"creatorName":"小菅, 貴行","creatorNameLang":"ja"},{"creatorName":"コスゲ, タカユキ","creatorNameLang":"ja-Kana"},{"creatorName":"Kosuge, Takayuki","creatorNameLang":"en"}]},{"creatorNames":[{"creatorName":"新井, 康平","creatorNameLang":"ja"},{"creatorName":"アライ, コウヘイ","creatorNameLang":"ja-Kana"},{"creatorName":"Arai, Kohei","creatorNameLang":"en"}]},{"creatorNames":[{"creatorName":"清水, 信匡","creatorNameLang":"ja"},{"creatorName":"シミズ, ノブマサ","creatorNameLang":"ja-Kana"},{"creatorName":"Shimizu, Nobumasa","creatorNameLang":"en"}]}]},"item_files":{"attribute_name":"ファイル情報","attribute_type":"file","attribute_value_mlt":[{"accessrole":"open_access","date":[{"dateType":"Available","dateValue":"2024-04-09"}],"filename":"kk0125_06.pdf","filesize":[{"value":"904 KB"}],"format":"application/pdf","mimetype":"application/pdf","url":{"label":"投資の将来キャッシュ・フロー予測の実施要因","url":"https://takushoku-u.repo.nii.ac.jp/record/2000116/files/kk0125_06.pdf"},"version_id":"4f24f637-40c1-4b63-84c0-8f8ad4e3ab2e"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"設備投資","subitem_subject_language":"ja","subitem_subject_scheme":"Other"},{"subitem_subject":"将来キャッシュ・フロー予測","subitem_subject_language":"ja","subitem_subject_scheme":"Other"},{"subitem_subject":"経済性評価技法","subitem_subject_language":"ja","subitem_subject_scheme":"Other"},{"subitem_subject":"質問票調査","subitem_subject_language":"ja","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":"投資の将来キャッシュ・フロー予測の実施要因 : 探索的研究","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"投資の将来キャッシュ・フロー予測の実施要因 : 探索的研究","subitem_title_language":"ja"},{"subitem_title":"Factors in the Implementation of Future Cash Flow Projections for Investments: Exploratory Study","subitem_title_language":"en"}]},"item_type_id":"10002","owner":"10","path":["1712556349143"],"pubdate":{"attribute_name":"PubDate","attribute_value":"2024-04-09"},"publish_date":"2024-04-09","publish_status":"0","recid":"2000116","relation_version_is_last":true,"title":["投資の将来キャッシュ・フロー予測の実施要因 : 探索的研究"],"weko_creator_id":"10","weko_shared_id":-1},"updated":"2024-04-11T01:26:07.267227+00:00"}