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An empirical study on human capital information and combining valuation

Research Project

Project/Area Number 26380612
Research Category

Grant-in-Aid for Scientific Research (C)

Allocation TypeMulti-year Fund
Section一般
Research Field Accounting
Research InstitutionTakasaki City University of Economics

Principal Investigator

HIRAI Hirohisa  高崎経済大学, 経済学部, 教授 (40399019)

Project Period (FY) 2014-04-01 – 2017-03-31
Project Status Completed (Fiscal Year 2016)
Budget Amount *help
¥2,730,000 (Direct Cost: ¥2,100,000、Indirect Cost: ¥630,000)
Fiscal Year 2016: ¥1,040,000 (Direct Cost: ¥800,000、Indirect Cost: ¥240,000)
Fiscal Year 2015: ¥650,000 (Direct Cost: ¥500,000、Indirect Cost: ¥150,000)
Fiscal Year 2014: ¥1,040,000 (Direct Cost: ¥800,000、Indirect Cost: ¥240,000)
Keywords企業価値評価 / 併用方式 / 人的資源
Outline of Final Research Achievements

Some aspects of M&A cannot be explained simply by corporate valuation models that use a combination of DCF analysis, the multiple method, and the market price method: we intend to reveal how useful other kinds of information can be in explaining these aspects in a complementary role. The obtained valuation models were useful not only for M&A valuation applications, but also in settings such as stock valuation for non-listed companies, and for cases of valuation in courtroom that occur due to shareholders exercising their right to buy and sell company stock.

Report

(4 results)
  • 2016 Annual Research Report   Final Research Report ( PDF )
  • 2015 Research-status Report
  • 2014 Research-status Report

Research Products

(10 results)

All 2017 2016 2015 2014

All Journal Article (6 results) (of which Peer Reviewed: 3 results) Presentation (4 results)

  • [Journal Article] 持株会社化の制度と企業価値の創造2017

    • Author(s)
      池島 真策・平井裕久
    • Journal Title

      大阪経大論集

      Volume: 67-4 Pages: 37-54

    • NAID

      40021064184

    • Related Report
      2016 Annual Research Report
  • [Journal Article] 工程別計算におけるFIFOの計算構造と仕掛品評価への影響2017

    • Author(s)
      平井裕久・片岡洋人
    • Journal Title

      原価計算研究

      Volume: 41-7 Pages: 90-102

    • NAID

      130008088511

    • Related Report
      2016 Annual Research Report
    • Peer Reviewed
  • [Journal Article] 将来業績に影響を与える非財務情報の分析2017

    • Author(s)
      廣瀬喜貴・平井裕久・新井康平
    • Journal Title

      経営分析研究

      Volume: 33 Pages: 87-101

    • Related Report
      2016 Annual Research Report
    • Peer Reviewed
  • [Journal Article] Effect of Management Maturity Levels on Inter-organizational Management in Value Chain Relations2016

    • Author(s)
      Jaewook Kim, Takayuki Asada, Hirohisa Hirai
    • Journal Title

      Journal of Modern Accounting and Auditing

      Volume: 12-2 Pages: 119-126

    • Related Report
      2015 Research-status Report
    • Peer Reviewed
  • [Journal Article] 企業グループの価値評価2015

    • Author(s)
      平井裕久
    • Journal Title

      日本会計研究学会スタディ・グループ最終報告書

      Volume: 1 Pages: 184-202

    • Related Report
      2015 Research-status Report
  • [Journal Article] わが国企業の会計システムの実態に関する調査2015

    • Author(s)
      長屋信義、山浦 裕幸、平井裕久
    • Journal Title

      産業経理

      Volume: 75-1 Pages: 143-167

    • Related Report
      2015 Research-status Report
  • [Presentation] The Process Costing in the FIFO Perspective2016

    • Author(s)
      Hiroto Kataoka・Hirohisa Hirai
    • Organizer
      Asian-Pacific Conference on International Accounting Issues
    • Place of Presentation
      Maui, Hawaii
    • Year and Date
      2016-11-08
    • Related Report
      2016 Annual Research Report
  • [Presentation] 工程別計算におけるFIFOの計算構造と仕掛品評価への影響2016

    • Author(s)
      平井裕久・片岡洋人
    • Organizer
      日本原価計算研究学会
    • Place of Presentation
      中央大学
    • Year and Date
      2016-08-29
    • Related Report
      2016 Annual Research Report
  • [Presentation] 将来業績に影響を与える非財務情報の分析2016

    • Author(s)
      廣瀬喜貴・平井裕久・新井康平
    • Organizer
      日本経営分析学会
    • Place of Presentation
      中部大学
    • Year and Date
      2016-05-21
    • Related Report
      2016 Annual Research Report
  • [Presentation] The Relationship between corporate performance and corporate human resources information using a Balanced Score Card in Japan2014

    • Author(s)
      TAMBA Yasuhiro, HIRAI Hirohisa, Goto Akinori
    • Organizer
      The Global Conference on Business Management
    • Place of Presentation
      Singapore
    • Year and Date
      2014-06-12 – 2014-06-13
    • Related Report
      2014 Research-status Report

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Published: 2014-04-04   Modified: 2018-03-22  

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