{"created":"2023-05-15T14:42:06.153968+00:00","id":2230,"links":{},"metadata":{"_buckets":{"deposit":"5f61c2a5-151f-4db2-8336-c748b523fa8d"},"_deposit":{"created_by":3,"id":"2230","owners":[3],"pid":{"revision_id":0,"type":"depid","value":"2230"},"status":"published"},"_oai":{"id":"oai:ksu.repo.nii.ac.jp:00002230","sets":["14:8:107"]},"author_link":["6140"],"control_number":"2230","item_10002_biblio_info_7":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2008-12","bibliographicIssueDateType":"Issued"},"bibliographicPageEnd":"88","bibliographicPageStart":"75","bibliographicVolumeNumber":"14","bibliographic_titles":[{"bibliographic_title":"京都マネジメント・レビュー"}]}]},"item_10002_description_5":{"attribute_name":"抄録","attribute_value_mlt":[{"subitem_description":"本稿の目的は，中小企業の事業承継において用いられる事業譲渡型M&Aについて，その買収取引価額の元となる企業価値評価のあり方を検討することにある．この目的達成のために，まず，事業承継が親族間の承継だけでなく企業を第三者に売却する事業譲渡型へ広がりを見せてきていることを確認し，それにともなって企業価値評価の方法も見直しが求められていることを述べる．その上で，純資産価額法と収益還元法を比較検討し，税制改正によって営業権の評価が見直された結果，2つの方法による企業価値はさらに乖離することを事例によって明らかにした．さらに，事業承継，特に事業譲渡型M&Aにおける企業価値評価は資産価値で評価すべきか収益価値で評価すべきかを明らかにするために，実証分析をおこなった．分析の結果，収益価値が高い事業が承継される確率が高く，超過収益力を有することが企業価値を高める要因であることが明らかになった．","subitem_description_type":"Abstract"}]},"item_10002_publisher_8":{"attribute_name":"出版者","attribute_value_mlt":[{"subitem_publisher":"京都産業大学マネジメント研究会"}]},"item_10002_source_id_11":{"attribute_name":"書誌レコードID","attribute_value_mlt":[{"subitem_source_identifier":"AA1167166X","subitem_source_identifier_type":"NCID"}]},"item_10002_source_id_9":{"attribute_name":"ISSN","attribute_value_mlt":[{"subitem_source_identifier":"1347-5304","subitem_source_identifier_type":"PISSN"}]},"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":"中井, 透","creatorNameLang":"ja"},{"creatorName":"NAKAI, Toru","creatorNameLang":"en"}],"nameIdentifiers":[{"nameIdentifier":"6140","nameIdentifierScheme":"WEKO"}]}]},"item_files":{"attribute_name":"ファイル情報","attribute_type":"file","attribute_value_mlt":[{"accessrole":"open_date","date":[{"dateType":"Available","dateValue":"2017-09-30"}],"displaytype":"detail","filename":"KMR_14_75.pdf","filesize":[{"value":"980.2 kB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"KMR_14_75.pdf","url":"https://ksu.repo.nii.ac.jp/record/2230/files/KMR_14_75.pdf"},"version_id":"ddcdcca6-13f2-4aff-85f0-c27df64667de"}]},"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":"中小企業の事業譲渡型M&A : 企業価値評価と営業権の視点から (藤井則彦名誉教授記念号)","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"中小企業の事業譲渡型M&A : 企業価値評価と営業権の視点から (藤井則彦名誉教授記念号)","subitem_title_language":"ja"},{"subitem_title":"Corporate Succession and M&A : From a Viewpoint of Evaluation of Corporate Value and Goodwill","subitem_title_language":"en"}]},"item_type_id":"10002","owner":"3","path":["107"],"pubdate":{"attribute_name":"PubDate","attribute_value":"2017-09-30"},"publish_date":"2017-09-30","publish_status":"0","recid":"2230","relation_version_is_last":true,"title":["中小企業の事業譲渡型M&A : 企業価値評価と営業権の視点から (藤井則彦名誉教授記念号)"],"weko_creator_id":"3","weko_shared_id":-1},"updated":"2023-12-26T03:09:22.317837+00:00"}