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ID 41662
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Title Alternative
A Framework for Evaluation of GAIA Corporation
Author
Satoh, Michimasa
Abstract
The characteristics of the ethical investment is to take consideration not only the traditional profit factor but also the ethical factor in corporate evaluations. The purpose of this paper is to accommodate such a investment policy in the user - oriented accounting framework. In order to do this, the concept of "GAIA corporation" is introduced. GAIA means "this planet". So "GAIA corporation" is an ideal corporation which is perfectly symbiotic with ecological environment. Two approaches can be identified in the ethical investment. First is a selective approach, which uses some filter to eliminate "non GAIA corporation" from the portfolio. Second is the synthetic approach, in which so called "risitsu bunseki (quality of earnings analysis)" can be integrated.
Note
研究ノート (Note)
Published Date
1997-03-10
Publication Title
岡山大学経済学会雑誌
Publication Title Alternative
Okayama Economic Review
Volume
volume28
Issue
issue4
Publisher
岡山大学経済学会
Publisher Alternative
The Economic Association of Okayama University
Start Page
383
End Page
393
ISSN
0386-3069
NCID
AN00032897
Content Type
Journal Article
language
日本語
File Version
publisher
Refereed
True
Eprints Journal Name
oer