An Empirical Research on Corporate Disclosure Using Text Mining Techniques
| Project/Area Number |
17K13835
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| Research Category |
Grant-in-Aid for Young Scientists (B)
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| Allocation Type | Multi-year Fund |
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| Research Field |
Accounting
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| Research Institution | Konan University |
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Principal Investigator |
Ito Takeaki 甲南大学, マネジメント創造学部, 准教授 (00709496)
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| Project Period (FY) |
2017-04-01 – 2020-03-31
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| Project Status |
Completed (Fiscal Year 2019)
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| Budget Amount *help |
¥2,990,000 (Direct Cost: ¥2,300,000、Indirect Cost: ¥690,000)
Fiscal Year 2019: ¥910,000 (Direct Cost: ¥700,000、Indirect Cost: ¥210,000)
Fiscal Year 2018: ¥910,000 (Direct Cost: ¥700,000、Indirect Cost: ¥210,000)
Fiscal Year 2017: ¥1,170,000 (Direct Cost: ¥900,000、Indirect Cost: ¥270,000)
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| Keywords | ディスクロージャー / 実証研究 / テキストマイニング / 有価証券報告書 / MD&A / トピックモデル / トーン / 会計学 |
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| Outline of Final Research Achievements |
The purpose of this study is to investigate the usefulness and economic effects of qualitative information disclosure, using a text mining approach. The purpose of this study was to clarify multiple aspects of the study by using Therefore, this study was designed to 1. analyze the determinants of tone in MD&A and 2. use the topic model as We analyzed the MD&A information used. The results of the analysis show that the tone differs depending on the size of the company and the degree of diversification, and that the tone of MD&A and topics were suggested to be potentially affected by the accounting standards adopted.
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| Academic Significance and Societal Importance of the Research Achievements |
これまでの財務会計・ファイナンス分野では会計数値に代表される定量情報を用いた実証分析が中心であった。しかし，定性情報をディスクロージャー研究の分析モデルに組み込むことにより，これまでの定量情報のみを用いた実証研究では明らかになっていない事実を発見できる可能性がある。そして本研究により企業のファンダメンタルズと企業が開示する定性情報に関連がある可能性が示唆された。
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Report
(4 results)
Research Products
(3 results)
