リアル・オプション会計と不確実性

• 上野, 清貴

書誌事項

タイトル別名

• リアル オプション カイケイ ト フカクジツセイ
• Real Options Accounting and Uncertainty

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.

經營と經濟. vol.85(1-2), p.1-32; 2005

収録刊行物

• 經營と經濟 : 長崎工業經營専門學校大東亞經濟研究所年報

  經營と經濟 : 長崎工業經營専門學校大東亞經濟研究所年報 85 (1-2), 1-32, 2005-09-26

  長崎 : 長崎大学経済学会

キーワード

• real options
• DCF
• NPV
• flexibility
• corporate valuation
• decision-making

詳細情報

• CRID: 1050850247215638400
• NII論文ID: 110004998177
• NII書誌ID: AN00069150
• ISSN: 02869101
• HANDLE: 10069/6832
• NDL書誌ID: 7725643
• Web Site: https://nagasaki-u.repo.nii.ac.jp/records/23509
• Web Site: https://ndlsearch.ndl.go.jp/books/R000000004-I7725643
• 本文言語コード: ja
• 資料種別: departmental bulletin paper
• データソース種別:
  • IRDB
  • NDL
  • CiNii Articles
  • KAKEN