{"created":"2023-07-25T07:56:04.077724+00:00","id":3088,"links":{},"metadata":{"_buckets":{"deposit":"c15d991f-b3b2-4885-b51a-bb99a77db969"},"_deposit":{"created_by":1,"id":"3088","owners":[1],"pid":{"revision_id":0,"type":"depid","value":"3088"},"status":"published"},"_oai":{"id":"oai:rissho.repo.nii.ac.jp:00003088","sets":["11:175:226:230"]},"author_link":["3344","3346","3343","3345"],"item_4_biblio_info_7":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2016-10-11","bibliographicIssueDateType":"Issued"},"bibliographicPageEnd":"36","bibliographicPageStart":"1","bibliographicVolumeNumber":"2","bibliographic_titles":[{"bibliographic_title":"立正大学経済学会ディスカッション・ペーパー"}]}]},"item_4_description_4":{"attribute_name":"抄録","attribute_value_mlt":[{"subitem_description":"本稿では，日本の上場個別企業の R&D 投資とストック系列を作成し，様々な有形固定産と伴に，その投資行動を Tobin の q理論に基づいて分析した．資本財の多様性を考慮した Multiple qの投資関数を推計し，R&D を新たな投資財として加えることで，投資関数の推計パフォーマンスが改善するのかを検証した．R&D ストックのシェアは約 4分の 1以上を占めており， 理論分析の結果通り R&D 投資を資本財として取り上げることで平均 q の上方バイアスが改善された．また，Multiple q の投資関数パフォーマンスも，調整コストのパラメータが正の値で有意に推計される資本財の数が増え，さらに決定係数も大きくなり，改善していることがわかった．一方，R&D 投資を考慮してもなお，redundant な変数（キャッシュフロー比率と有利子負債比率）が有意に説明力を持っていた．調整コストのパラメータ γ の推計値を資本財別に見ると，特に R&D 投資がその他の無形資産の蓄積と大きな関わりを持っていることがわかった． 成長会計の国際比較からは，日本の経済成長には，有形固定資産よりも，無形資産の蓄積を重視した政策の実行が望ましい．少なくとも R&D に関しては，財務諸表上で捕捉が可能となっており，投資減税等の促進政策を打てる素地がある． R&D 投資を促進する経済政策は，R&D だけを実行ターゲットとしているが，無形資産全般の蓄積を重視した 政策へとつながっている可能性が示唆された。","subitem_description_type":"Abstract"}]},"item_4_publisher_35":{"attribute_name":"出版者","attribute_value_mlt":[{"subitem_publisher":"立正大学経済学会"}]},"item_4_version_type_18":{"attribute_name":"著者版フラグ","attribute_value_mlt":[{"subitem_version_resource":"http://purl.org/coar/version/c_970fb48d4fbd8a85","subitem_version_type":"VoR"}]},"item_creator":{"attribute_name":"著者","attribute_type":"creator","attribute_value_mlt":[{"creatorNames":[{"creatorName":"外木, 暁幸"}],"nameIdentifiers":[{"nameIdentifier":"3343","nameIdentifierScheme":"WEKO"}]},{"creatorNames":[{"creatorName":"外木, 好美"}],"nameIdentifiers":[{"nameIdentifier":"3344","nameIdentifierScheme":"WEKO"}]},{"creatorNames":[{"creatorName":"Tonogi, Akiyuki","creatorNameLang":"en"}],"nameIdentifiers":[{"nameIdentifier":"3345","nameIdentifierScheme":"WEKO"}]},{"creatorNames":[{"creatorName":"Tonogi, Konomi","creatorNameLang":"en"}],"nameIdentifiers":[{"nameIdentifier":"3346","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":"2019-11-07"}],"displaytype":"detail","filename":"DP2.pdf","filesize":[{"value":"1.2 MB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"DP2.pdf","url":"https://rissho.repo.nii.ac.jp/record/3088/files/DP2.pdf"},"version_id":"f754531b-3ad9-4e17-98ba-8da315ead440"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"設備投資","subitem_subject_scheme":"Other"},{"subitem_subject":"Tobinのq理論","subitem_subject_scheme":"Other"},{"subitem_subject":"資本財の多様性・異質性","subitem_subject_scheme":"Other"},{"subitem_subject":"Multiple q","subitem_subject_scheme":"Other"},{"subitem_subject":"R&D投資","subitem_subject_scheme":"Other"},{"subitem_subject":"無形資産","subitem_subject_scheme":"Other"},{"subitem_subject":"凸型の調整費用関数","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":"企業別R&D投資の計測とMultiple q ―日本の上場企業に関する資本財別投資行動の分析―","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"企業別R&D投資の計測とMultiple q ―日本の上場企業に関する資本財別投資行動の分析―"}]},"item_type_id":"4","owner":"1","path":["230"],"pubdate":{"attribute_name":"公開日","attribute_value":"2016-10-14"},"publish_date":"2016-10-14","publish_status":"0","recid":"3088","relation_version_is_last":true,"title":["企業別R&D投資の計測とMultiple q ―日本の上場企業に関する資本財別投資行動の分析―"],"weko_creator_id":"1","weko_shared_id":-1},"updated":"2023-07-25T13:27:28.567171+00:00"}