Empirical Analysis on Valuation and Uses of BSC as value driver for value creation
| Project/Area Number |
22530490
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| Research Category |
Grant-in-Aid for Scientific Research (C)
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| Allocation Type | Single-year Grants |
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| Section | 一般 |
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| Research Field |
Accounting
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| Research Institution | Ibaraki Christian University |
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Principal Investigator |
AOKI Shigeo 茨城キリスト教大学, 経営学部, 教授 (50129061)
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| Co-Investigator(Kenkyū-buntansha) |
AOBUCHI Masayuki 立教大学, 経営学部, 准教授 (00290130)
NAKAJIMA Norio 明星大学, 経営学部, 准教授 (90409425)
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| Project Period (FY) |
2010 – 2012
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| Project Status |
Completed (Fiscal Year 2012)
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| Budget Amount *help |
¥4,030,000 (Direct Cost: ¥3,100,000、Indirect Cost: ¥930,000)
Fiscal Year 2012: ¥910,000 (Direct Cost: ¥700,000、Indirect Cost: ¥210,000)
Fiscal Year 2011: ¥1,430,000 (Direct Cost: ¥1,100,000、Indirect Cost: ¥330,000)
Fiscal Year 2010: ¥1,690,000 (Direct Cost: ¥1,300,000、Indirect Cost: ¥390,000)
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| Keywords | 企業価値 / 企業価値測定 / 株主価値 / 資本構成 / 上場取引所 / BSC / ICT 投資評価 / ICT マネジメント / DCF / 地方上場企業 / 株価説明力 / ICT投資評価 / クラウド・コンピューティング / 企業価値の測定 / MM理論 / ICTマネジメントシステム / Balanced Scorecard / ITマネジメント / BSCを用いたマネジメントシステム / 不適切な会計処理 / 財務構成 / 地方単独上場 |
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| Research Abstract |
This study examines the theoretical and practical measurement of the company value, analyze empirically the stock price explanatory power of shareholder value, and also examines the ICT investment evaluation, from the BSC perspective, as the driver for corporate value creation. The theoretical aspect compares DCF, DDM, and DGM. The practical aspect examines the diversity of the capital value evaluation, court cases, the impact of the exposure of improper accounting policy on the shareholder values, and the difference in the stock price explanatory power of the stakeholder value between Tokyo and local stock exchanges or capital structure. The study also clarifies the issues of IT management and ICT evaluation, as well as the BSC utilization in company value creation.
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Report
(4 results)
Research Products
(32 results)
