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タイトル: 複合オプション会計と企業価値評価
その他のタイトル: Compound Option Accounting and Corporate Valuation
著者: 上野, 清貴
著者(別表記) : Ueno, Kiyotaka
発行日: 2006年12月25日
引用: 經營と經濟. 2006, 86(3), p. 1-34
抄録: The purpose of this paper is to explain the compound option accounting and the rainbow option accounting, and discuss the corporate valuation function of real option accounting. The simultaneous compound option accounting and the sequential compound option accounting are discussed on the compound option accounting. The rainbow option accounting is explained using the quadranomial approach. The rainbow option accounting with independent uncertainties and the rainbow option accounting with correlated uncertainties are discussed in order. Furthermore, the method of the corporate valuation by the real option accounting is explained. Finally, it is pointed out that the real option accounting will be widely applied and will be very important in the future.
キーワード: compound option / rainbow option / quadranomial approach / corporate valuation
URI: http://hdl.handle.net/10069/9801
ISSN: 02869101
資料タイプ: Departmental Bulletin Paper
出現コレクション:第86巻 第3号

引用URI : http://hdl.handle.net/10069/9801



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