{"created":"2023-06-19T09:37:04.325554+00:00","id":4432,"links":{},"metadata":{"_buckets":{"deposit":"4209f92e-e79c-4ab1-8dcd-3347881d03fc"},"_deposit":{"created_by":3,"id":"4432","owners":[3],"pid":{"revision_id":0,"type":"depid","value":"4432"},"status":"published"},"_oai":{"id":"oai:cuc.repo.nii.ac.jp:00004432","sets":["1:446:454:458"]},"author_link":["5993","5994","5992"],"item_2_biblio_info_14":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2005-03-31","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"4","bibliographicPageEnd":"176","bibliographicPageStart":"159","bibliographicVolumeNumber":"42","bibliographic_titles":[{"bibliographic_title":"千葉商大論叢"}]}]},"item_2_creator_6":{"attribute_name":"著者名(日)","attribute_type":"creator","attribute_value_mlt":[{"creatorNames":[{"creatorName":"片岡, 方和"}],"nameIdentifiers":[{}]}]},"item_2_creator_7":{"attribute_name":"著者名よみ","attribute_type":"creator","attribute_value_mlt":[{"creatorNames":[{"creatorName":"カタオカ, マサカズ"}],"nameIdentifiers":[{}]}]},"item_2_creator_8":{"attribute_name":"著者名(英)","attribute_type":"creator","attribute_value_mlt":[{"creatorNames":[{"creatorName":"KATAOKA, Masakazu","creatorNameLang":"en"}],"nameIdentifiers":[{}]}]},"item_2_description_1":{"attribute_name":"ページ属性","attribute_value_mlt":[{"subitem_description":"P(論文)","subitem_description_type":"Other"}]},"item_2_description_11":{"attribute_name":"抄録(日)","attribute_value_mlt":[{"subitem_description":"モジリアーニ・ミラー(1958)が,企業価値は完全市場において資本構成とは独立である旨発表して以来,最適資本構成の存在について多くの研究がなされた。本稿では,(1)完全市場における企業価値は資本構成とは無関係であること(2)法人税の存在により負債(金融債務)に節税効果があること,さらに(3)資本構成における負債の比率が増加すると倒産リスクが高まる,との前提にたち,負債を変数として企業価値を示す関数について検討する。関数の導出には,待ち行列理論における時間の経過を負債の増加に置き換えることにより,負債と倒産リスクの関係を明らかにし,当該リスクの価値(マイナス価値)を数式化して利用している。この関数から最適資本構成を得る。これらの結果として,最適資本構成と現実の資本構成が異なる場合に,どのような財務上の意志決定がなされるべきかを示すとともに,倒産リスクに基づく企業価値の毀損について,それを負担するステークホルダーについても検討を加え,当該ステークホルダーが企業に有する資本価値の修正を提案する。","subitem_description_type":"Other"}]},"item_2_source_id_13":{"attribute_name":"雑誌書誌ID","attribute_value_mlt":[{"subitem_source_identifier":"AN0014259X","subitem_source_identifier_type":"NCID"}]},"item_2_text_2":{"attribute_name":"記事種別(日)","attribute_value_mlt":[{"subitem_text_value":"論説"}]},"item_2_text_3":{"attribute_name":"記事種別(英)","attribute_value_mlt":[{"subitem_text_language":"en","subitem_text_value":"Article"}]},"item_2_text_9":{"attribute_name":"著者所属(日)","attribute_value_mlt":[{"subitem_text_value":"千葉商科大学会計"}]},"item_files":{"attribute_name":"ファイル情報","attribute_type":"file","attribute_value_mlt":[{"accessrole":"open_date","date":[{"dateType":"Available","dateValue":"2005-03-31"}],"displaytype":"detail","filename":"KJ00004189205.pdf","filesize":[{"value":"633.5 kB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"url":"https://cuc.repo.nii.ac.jp/record/4432/files/KJ00004189205.pdf"},"version_id":"972a2ea4-3eb4-47fc-b40a-71ff2b9949a1"}]},"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":"最適資本構成の近似解(山本英男先生退職記念号)","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"最適資本構成の近似解(山本英男先生退職記念号)"},{"subitem_title":"An Approximate Solution of Optimal Capital Structure(In Commemoration of the Retirement of Professor Teruo Yamamoto)","subitem_title_language":"en"}]},"item_type_id":"2","owner":"3","path":["458"],"pubdate":{"attribute_name":"公開日","attribute_value":"2005-03-31"},"publish_date":"2005-03-31","publish_status":"0","recid":"4432","relation_version_is_last":true,"title":["最適資本構成の近似解(山本英男先生退職記念号)"],"weko_creator_id":"3","weko_shared_id":-1},"updated":"2023-06-19T10:39:20.441860+00:00"}