{"created":"2021-03-01T06:32:54.943182+00:00","id":27239,"links":{},"metadata":{"_buckets":{"deposit":"59005451-8790-466e-b2e6-81091e1608eb"},"_deposit":{"id":"27239","owners":[],"pid":{"revision_id":0,"type":"depid","value":"27239"},"status":"published"},"_oai":{"id":"oai:niigata-u.repo.nii.ac.jp:00027239","sets":["163:164:1432:1449","453:456"]},"item_7_alternative_title_1":{"attribute_name":"その他のタイトル","attribute_value_mlt":[{"subitem_alternative_title":"Misunderstood ROE Revisited"}]},"item_7_biblio_info_6":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2010-03","bibliographicIssueDateType":"Issued"},"bibliographicPageEnd":"110","bibliographicPageStart":"95","bibliographicVolumeNumber":"88","bibliographic_titles":[{"bibliographic_title":"新潟大学経済論集"},{"bibliographic_title":"新潟大学経済論集","bibliographic_titleLang":"en"}]}]},"item_7_description_4":{"attribute_name":"抄録","attribute_value_mlt":[{"subitem_description":"この論文は，仁科（1995,『財務破壊』）「ROE重視は誤解」の再論である．仁科は「株式投資収益率とROE（株主資本利益率）との間には強い関係は存在しない」ことを示した上で，「ROEだけを重視して経営効率を判断したり，株主に対する経営陣の姿勢や方針を推し量るのを避け」，「ROEを単独ではなく他の数値と共に利用すべきである」と論じている．この論文では，ファイナンスの立場からROE重視は誤解であることをあらためて提示する．","subitem_description_type":"Abstract"}]},"item_7_full_name_3":{"attribute_name":"著者別名","attribute_value_mlt":[{"nameIdentifiers":[{"nameIdentifier":"158609","nameIdentifierScheme":"WEKO"}],"names":[{"name":"Saito, Tatsuhiro"}]}]},"item_7_publisher_7":{"attribute_name":"出版者","attribute_value_mlt":[{"subitem_publisher":"新潟大学経済学会"}]},"item_7_select_19":{"attribute_name":"著者版フラグ","attribute_value_mlt":[{"subitem_select_item":"publisher"}]},"item_7_source_id_11":{"attribute_name":"書誌レコードID","attribute_value_mlt":[{"subitem_source_identifier":"AN00183269","subitem_source_identifier_type":"NCID"}]},"item_7_source_id_9":{"attribute_name":"ISSN","attribute_value_mlt":[{"subitem_source_identifier":"02861569","subitem_source_identifier_type":"ISSN"}]},"item_creator":{"attribute_name":"著者","attribute_type":"creator","attribute_value_mlt":[{"creatorNames":[{"creatorName":"齋藤, 達弘"}],"nameIdentifiers":[{"nameIdentifier":"158608","nameIdentifierScheme":"WEKO"}]}]},"item_files":{"attribute_name":"ファイル情報","attribute_type":"file","attribute_value_mlt":[{"accessrole":"open_date","date":[{"dateType":"Available","dateValue":"2019-08-20"}],"displaytype":"detail","filename":"88_95-110.pdf","filesize":[{"value":"1.1 MB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"88_95-110.pdf","url":"https://niigata-u.repo.nii.ac.jp/record/27239/files/88_95-110.pdf"},"version_id":"a50a0487-5c14-4d95-9340-cf9daed4b24b"}]},"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":"ROE重視は誤解，再論","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"ROE重視は誤解，再論"},{"subitem_title":"ROE重視は誤解，再論","subitem_title_language":"en"}]},"item_type_id":"7","owner":"1","path":["456","1449"],"pubdate":{"attribute_name":"公開日","attribute_value":"2010-03-29"},"publish_date":"2010-03-29","publish_status":"0","recid":"27239","relation_version_is_last":true,"title":["ROE重視は誤解，再論"],"weko_creator_id":"1","weko_shared_id":null},"updated":"2022-12-15T03:57:10.764438+00:00"}