@article{oai:nagasaki-u.repo.nii.ac.jp:00022432,
 author = {上野, 清貴},
 issue = {3},
 journal = {經營と經濟},
 month = {Dec},
 note = {The purpose of this paper is to explain the compound option accounting and the rainbow option accounting, and discuss the corporate valuation function of real option accounting. The simultaneous compound option accounting and the sequential compound option accounting are discussed on the compound option accounting. The rainbow option accounting is explained using the quadranomial approach. The rainbow option accounting with independent uncertainties and the rainbow option accounting with correlated uncertainties are discussed in order. Furthermore, the method of the corporate valuation by the real option accounting is explained. Finally, it is pointed out that the real option accounting will be widely applied and will be very important in the future., 經營と經濟. 2006, 86(3), p. 1-34},
 pages = {1--34},
 title = {複合オプション会計と企業価値評価},
 volume = {86},
 year = {2006}
}