{"created":"2021-03-01T06:15:45.493877+00:00","id":9011,"links":{},"metadata":{"_buckets":{"deposit":"450bc53e-81e5-414f-bbe6-d88566f87658"},"_deposit":{"created_by":17,"id":"9011","owners":[17],"pid":{"revision_id":0,"type":"depid","value":"9011"},"status":"published"},"_oai":{"id":"oai:nagoya.repo.nii.ac.jp:00009011","sets":["659:853:854:903"]},"author_link":["25228","25229"],"item_1615768549627":{"attribute_name":"出版タイプ","attribute_value_mlt":[{"subitem_version_resource":"http://purl.org/coar/version/c_970fb48d4fbd8a85","subitem_version_type":"VoR"}]},"item_9_alternative_title_19":{"attribute_name":"その他のタイトル","attribute_value_mlt":[{"subitem_alternative_title":"Evaluating Intangible Assets: Its Implication for Capital Market","subitem_alternative_title_language":"en"}]},"item_9_biblio_info_6":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2006-03-25","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"4","bibliographicPageEnd":"109","bibliographicPageStart":"97","bibliographicVolumeNumber":"53","bibliographic_titles":[{"bibliographic_title":"経済科学","bibliographic_titleLang":"ja"}]}]},"item_9_description_4":{"attribute_name":"抄録","attribute_value_mlt":[{"subitem_description":"In this article, I compare several alternative methods measuring the amount of corporate intangible assets, such as brand names or excess profitability stemming from R&D activities.  The structure of those models is closely connected to publicly available accounting information while they require generic numbers be recomposed in some specified manners.  A fundamental issue relates to whether one should rearrange accounting numbers when used for investment decisions, by articulating them properly with each other.  The brand valuation model recently presented by Ministry of Economy, Trade and Industry (METI) as well provides me with a good opportunity to practically address this issue.  I contrast METI technique, two R&D capitalization models and discounted next-period forecasted earnings analysis when each is applied to measure the value of intangibles.  The results show that in explaining market prices, METI brand value overweighs the bottom-line earnings, while performs as well as capitalized R&D.  It is somewhat intriguing to report that METI technique plays less appealing role compared with the case of only discounting forecasted earnings.  Additional portfolio analysis confirms the latter result.","subitem_description_language":"en","subitem_description_type":"Abstract"}]},"item_9_identifier_60":{"attribute_name":"URI","attribute_value_mlt":[{"subitem_identifier_type":"HDL","subitem_identifier_uri":"http://hdl.handle.net/2237/10775"}]},"item_9_identifier_registration":{"attribute_name":"ID登録","attribute_value_mlt":[{"subitem_identifier_reg_text":"10.18999/ecos.53.4.97","subitem_identifier_reg_type":"JaLC"}]},"item_9_publisher_32":{"attribute_name":"出版者","attribute_value_mlt":[{"subitem_publisher":"名古屋大学経済学会","subitem_publisher_language":"ja"}]},"item_9_select_15":{"attribute_name":"著者版フラグ","attribute_value_mlt":[{"subitem_select_item":"publisher"}]},"item_9_source_id_7":{"attribute_name":"ISSN（print）","attribute_value_mlt":[{"subitem_source_identifier":"0022-9725","subitem_source_identifier_type":"PISSN"}]},"item_9_text_14":{"attribute_name":"フォーマット","attribute_value_mlt":[{"subitem_text_value":"application/pdf"}]},"item_access_right":{"attribute_name":"アクセス権","attribute_value_mlt":[{"subitem_access_right":"open access","subitem_access_right_uri":"http://purl.org/coar/access_right/c_abf2"}]},"item_creator":{"attribute_name":"著者","attribute_type":"creator","attribute_value_mlt":[{"creatorNames":[{"creatorName":"中條, 良美","creatorNameLang":"ja"}],"nameIdentifiers":[{"nameIdentifier":"25228","nameIdentifierScheme":"WEKO"}]},{"creatorNames":[{"creatorName":"CHUJO, Yoshimi","creatorNameLang":"en"}],"nameIdentifiers":[{"nameIdentifier":"25229","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":"2018-02-19"}],"displaytype":"detail","filename":"ecos_53_4_97.pdf","filesize":[{"value":"1.3 MB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"ecos_53_4_97.pdf","objectType":"fulltext","url":"https://nagoya.repo.nii.ac.jp/record/9011/files/ecos_53_4_97.pdf"},"version_id":"4260e30c-bfac-41f8-bda6-e15e4e8c168d"}]},"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":"無形資産評価の展開　－資本市場へのインプリケーション－","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"無形資産評価の展開　－資本市場へのインプリケーション－","subitem_title_language":"ja"}]},"item_type_id":"9","owner":"17","path":["903"],"pubdate":{"attribute_name":"PubDate","attribute_value":"2008-12-17"},"publish_date":"2008-12-17","publish_status":"0","recid":"9011","relation_version_is_last":true,"title":["無形資産評価の展開　－資本市場へのインプリケーション－"],"weko_creator_id":"17","weko_shared_id":-1},"updated":"2023-11-13T01:36:55.493858+00:00"}