@article{oai:nagoya.repo.nii.ac.jp:00008853,
 author = {張, 遠宜 and ZHANG, Yuan　Yi},
 issue = {2},
 journal = {経済科学},
 month = {Sep},
 note = {In the perspective of attaching greater importance to the usefulness of accounting information in the process of investors’ decision-making, fair value estimation of financial instruments is introduced in Japan since 2000. However, the rational guarantee on the reliability of accounting information employed in the fair value estimation becomes a serious issue because of the uncertainty of future events. Elements in the process of estimating the fair value of financial instruments, such as the adoption of estimation methods, interest rates, the underlying assets’ volatility, the selection of available market data, and even the process of adjusting the risk, depend on the management’s subjective judgments. Therefore, the reliability risk is inevitably high. Furthermore, the reliability risk of fair value estimation is flexible accounting to the continuous exploration of new estimation methods. This is how the analysis about the causes of reliability risk through the ex post verification of fair value estimation has become necessary and significant. Therefore, the purpose of the paper is to make the cause of reliability risk clear in the process of estimating the fair value of financial instruments, especially the unlisted derivative instruments.},
 pages = {97--110},
 title = {金融商品の時価見積りプロセスにおける信頼性リスクの要因分析　－非上場デリバティブの見積り時価を中心に－},
 volume = {52},
 year = {2004}
}