{"created":"2023-06-19T08:25:39.902095+00:00","id":590,"links":{},"metadata":{"_buckets":{"deposit":"bc83cc87-6351-4c23-ad1f-7659e43475b7"},"_deposit":{"created_by":18,"id":"590","owners":[18],"pid":{"revision_id":0,"type":"depid","value":"590"},"status":"published"},"_oai":{"id":"oai:hokuriku.repo.nii.ac.jp:00000590","sets":["29:160"]},"author_link":["591","590"],"item_10002_biblio_info_7":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2020-03-31","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"48","bibliographicPageEnd":"64","bibliographicPageStart":"43","bibliographic_titles":[{"bibliographic_title":"北陸大学紀要"},{"bibliographic_title":"Bulletin of Hokuriku University","bibliographic_titleLang":"en"}]}]},"item_10002_description_5":{"attribute_name":"抄録","attribute_value_mlt":[{"subitem_description":"In this study I used the case of the Mitsubishi UFJ Group to analysis the difference\nof profits in the financial statements between the equity pooling method and the\npurchase method. During the business combination Mitsubishi UFJ Financial Group,\nprepared two types of financial statements based on Japanese GAAP (equity pooling\nmethod) and US GAAP (purchase method).There is a clear differences in market\ncapitalization resulting from different accounting method. I also proposed to evaluate\nall assets at market prices as a modified purchase method and suppose to use the\nchange in market capitalization in one accounting period to represent the modified\npurchase method profit. Using market price makes the modified purchase method is a\ntheory in which financial information after a business combination is complete and does\nnot cost because the past does not disappear. Analyzing 125 business combinations\nannounced in 2017, the change in market capitalization in one accounting period was\n1.84 times the purchase method profit in total. And more than 70% of the cases where\nthe modified purchase method profit exceeds the purchase method profit. It proved that\nrevaluation at market prices can be expected to have a significant impact on profits. In\naddition, it can be said that it is obvious that the existing purchase method does not\nfaithfully represent the economic substance only by performing market value\nevaluation on one side. The conventional unreasonable theory that book value and\nmarket value are mixed in one financial statement does not represent an economic\nsubstance and is not suitable for current business combination accounting.","subitem_description_type":"Abstract"}]},"item_10002_description_6":{"attribute_name":"内容記述","attribute_value_mlt":[{"subitem_description":"〔査読有り〕の原著論文 \n\nM＆A前の時価総額が、　M＆A後の純資産額との比較において大きいということが明らかになった。この影響で現在では昔より時価と簿価の差がより一層開いたことが明らかになった。これにより時価を反映する修正パーチェス法を採用することが適当と思われる。","subitem_description_type":"Other"}]},"item_10002_identifier_registration":{"attribute_name":"ID登録","attribute_value_mlt":[{"subitem_identifier_reg_text":"10.15066/00000558","subitem_identifier_reg_type":"JaLC"}]},"item_10002_publisher_8":{"attribute_name":"出版者","attribute_value_mlt":[{"subitem_publisher":"北陸大学"}]},"item_10002_source_id_9":{"attribute_name":"ISSN","attribute_value_mlt":[{"subitem_source_identifier":"21863989","subitem_source_identifier_type":"ISSN"}]},"item_creator":{"attribute_name":"著者","attribute_type":"creator","attribute_value_mlt":[{"creatorNames":[{"creatorName":"森田, 聡"},{"creatorName":"モリタ, サトシ","creatorNameLang":"ja-Kana"}],"nameIdentifiers":[{"nameIdentifier":"590","nameIdentifierScheme":"WEKO"},{"nameIdentifier":"9000408669515 ","nameIdentifierScheme":"CiNii ID","nameIdentifierURI":"http://ci.nii.ac.jp/nrid/9000408669515 "}]},{"creatorNames":[{"creatorName":"Morita, Satoshi","creatorNameLang":"en"}],"nameIdentifiers":[{"nameIdentifier":"591","nameIdentifierScheme":"WEKO"},{"nameIdentifier":"9000408669515 ","nameIdentifierScheme":"CiNii ID","nameIdentifierURI":"http://ci.nii.ac.jp/nrid/9000408669515 "}]}]},"item_files":{"attribute_name":"ファイル情報","attribute_type":"file","attribute_value_mlt":[{"accessrole":"open_date","date":[{"dateType":"Available","dateValue":"2020-03-31"}],"displaytype":"detail","filename":"kei3.pdf","filesize":[{"value":"1.1 MB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"kei3","url":"https://hokuriku.repo.nii.ac.jp/record/590/files/kei3.pdf"},"version_id":"f92dbc92-15af-47a0-9e24-5c8cabc6d96a"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"M&A","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"Corporate market capitalization","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"Modified purchase method","subitem_subject_language":"en","subitem_subject_scheme":"Other"}]},"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":"M&A の発生による企業時価総額の分析","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"M&A の発生による企業時価総額の分析"},{"subitem_title":"Analysis of the impact of M&A to the company's market capitalization","subitem_title_language":"en"}]},"item_type_id":"10002","owner":"18","path":["160"],"pubdate":{"attribute_name":"公開日","attribute_value":"2020-03-31"},"publish_date":"2020-03-31","publish_status":"0","recid":"590","relation_version_is_last":true,"title":["M&A の発生による企業時価総額の分析"],"weko_creator_id":"18","weko_shared_id":-1},"updated":"2023-06-19T08:33:31.360880+00:00"}