DSpace university logo mark
Japanese | English 

NAOSITE : Nagasaki University's Academic Output SITE > 020 経済学部・経済学研究科 > 020 紀要 > 經營と經濟 > 第85巻 第1-2号 >


ファイル 記述 サイズフォーマット
KJ00004433181.pdf1.43 MBAdobe PDF本文ファイル

タイトル: リアル・オプション会計と不確実性
その他のタイトル: Real Options Accounting and Uncertainty
著者: 上野, 清貴
著者(別表記) : Ueno, Kiyotaka
発行日: 2005年 9月26日
引用: 經營と經濟. vol.85(1-2), p.1-32; 2005
抄録: The discounted cash flow or net present value model in the corporate valuation and decision-making has defects because of un-flexibility. The real options model gets over these faults because it can deal with uncertainty in the corporate business process. The representative real option model is the Black-Scholes model and binominal model. The most important characteristic of real option model is the flexible valuation of assets and corporation. The functions of the model on basing this characteristic are that it can evaluate real and accurate corporate value and make precise and flexible decisions in each step of business situations. The real option value may become a general valuation standard and this accounting has possibility to become a general accounting system.
キーワード: real options / DCF / NPV / flexibility / corporate valuation / decision-making
URI: http://hdl.handle.net/10069/6832
ISSN: 02869101
資料タイプ: Departmental Bulletin Paper
出現コレクション:第85巻 第1-2号

引用URI : http://hdl.handle.net/10069/6832



Valid XHTML 1.0! Copyright © 2006-2015 長崎大学附属図書館 - お問い合わせ Powerd by DSpace