• Search Research Projects
  • Search Researchers
  • How to Use
  1. Back to previous page

Investigation on Statistical Characteristics of Financial DataIn a XBRL Environment

Research Project

Project/Area Number 22530495
Research Category

Grant-in-Aid for Scientific Research (C)

Allocation TypeSingle-year Grants
Section一般
Research Field Accounting
Research InstitutionHosei University

Principal Investigator

SAKAUE Manabu  法政大学, 経営学部, 教授 (50264792)

Project Period (FY) 2010 – 2012
Project Status Completed (Fiscal Year 2012)
Budget Amount *help
¥3,900,000 (Direct Cost: ¥3,000,000、Indirect Cost: ¥900,000)
Fiscal Year 2012: ¥650,000 (Direct Cost: ¥500,000、Indirect Cost: ¥150,000)
Fiscal Year 2011: ¥1,170,000 (Direct Cost: ¥900,000、Indirect Cost: ¥270,000)
Fiscal Year 2010: ¥2,080,000 (Direct Cost: ¥1,600,000、Indirect Cost: ¥480,000)
Keywords財務数値 / XBRL / 冪乗分布 / EDINET / XBRL / 会計学 / 電子開示 / ベキ分布
Research Abstract

The investigation regarding the characteristics of the distribution of financial data and the frequency of the first digit of a number of all listed companies’ financial data was conducted in use of XBRL data retrieved from the EDINET. For company size, net income and sales, financial data follow the power-law distribution with negative slope in double-logarithmic plot. And the frequency of the first digit of a number also follow the power-law distribution called Benford’s law.

Report

(4 results)
  • 2012 Annual Research Report   Final Research Report ( PDF )
  • 2011 Annual Research Report
  • 2010 Annual Research Report
  • Research Products

    (17 results)

All 2013 2012 2011 2010 Other

All Journal Article (3 results) Presentation (7 results) Book (3 results) Remarks (4 results)

  • [Journal Article] 変革期にある会計研究2013

    • Author(s)
      坂上学
    • Journal Title

      企業会計

      Volume: Vol.65,No.5 Pages: 4-5

    • Related Report
      2012 Annual Research Report 2012 Final Research Report
  • [Journal Article] 財務数値の分布特性に関する新たなパースペクティブ2011

    • Author(s)
      坂上学
    • Journal Title

      会計・監査ジャーナル

      Volume: Vol.22,No.12 Pages: 107-112

    • Related Report
      2012 Final Research Report 2010 Annual Research Report
  • [Journal Article] 財務数値の分布特性とベキ乗則2011

    • Author(s)
      坂上学
    • Journal Title

      會計

      Volume: Vol.180,No.3 Pages: 326-338

    • NAID

      40018950175

    • Related Report
      2012 Final Research Report 2011 Annual Research Report
  • [Presentation] 会計イノベーションの探求(仮題)2013

    • Author(s)
      坂上学
    • Organizer
      日本会計研究学会第72回全国大会
    • Place of Presentation
      中部大学(愛知県)
    • Related Report
      2012 Annual Research Report
  • [Presentation] XBRLの国際的展開と経営分析研究へのインパクト2010

    • Author(s)
      坂上学
    • Organizer
      日本経営分析学会第27回全国大会
    • Place of Presentation
      関西学院大学(兵庫県)
    • Year and Date
      2010-07-03
    • Related Report
      2012 Final Research Report
  • [Presentation] XBRLの国際的展開と経営分析研究へのインパクト2010

    • Author(s)
      坂上学
    • Organizer
      日本経営分析学会第27回全国大会
    • Place of Presentation
      関西学院大学(兵庫)
    • Year and Date
      2010-07-03
    • Related Report
      2010 Annual Research Report
  • [Presentation] XBRLの概要と監査・セキュリティ上の課題2010

    • Author(s)
      坂上学
    • Organizer
      システム監査学会
    • Place of Presentation
      機械振興会館(東京都)
    • Year and Date
      2010-06-04
    • Related Report
      2012 Final Research Report
  • [Presentation] XBRLの概要と監査・セキュリティ上の課題2010

    • Author(s)
      坂上学
    • Organizer
      システム監査学会
    • Place of Presentation
      機械振興会館(東京)
    • Year and Date
      2010-06-04
    • Related Report
      2010 Annual Research Report
  • [Presentation] 財務数値の分布特性とその含意2010

    • Author(s)
      坂上学
    • Organizer
      日本ディスクロージャー研究学会第1回研究大会
    • Place of Presentation
      関西大学(大阪府)
    • Year and Date
      2010-05-08
    • Related Report
      2012 Final Research Report
  • [Presentation] 財務数値の分布特性とその含意2010

    • Author(s)
      坂上学
    • Organizer
      日本ディスクロージャー研究学会第1回研究大会
    • Place of Presentation
      関西大学(大阪)
    • Year and Date
      2010-05-08
    • Related Report
      2010 Annual Research Report
  • [Book] 財務報告とXBRL2012

    • Author(s)
      広瀬義州・藤井秀樹
    • Total Pages
      410
    • Publisher
      中央経済社
    • Related Report
      2012 Final Research Report
  • [Book] 体系現代会計学第6巻・財務報告のフロンティア2012

    • Author(s)
      広瀬義州・藤井秀樹編
    • Total Pages
      410
    • Publisher
      中央経済社
    • Related Report
      2012 Annual Research Report
  • [Book] 新版会計人のためのXBRL入門2011

    • Author(s)
      坂上学
    • Total Pages
      253
    • Publisher
      同文舘出版
    • Related Report
      2012 Final Research Report 2011 Annual Research Report
  • [Remarks]

    • URL

      http://mslab.i.hosei.ac.jp/research/kaken/

    • Related Report
      2012 Final Research Report
  • [Remarks] 法政大学経営学部・坂上学研究室

    • URL

      http://mslab.i.hosei.ac.jp/

    • Related Report
      2012 Annual Research Report
  • [Remarks]

    • URL

      http://mslab.i.hosei.ac.jp/research/

    • Related Report
      2011 Annual Research Report
  • [Remarks]

    • URL

      http://mslab.i.hosei.ac.jp/

    • Related Report
      2010 Annual Research Report

URL: 

Published: 2010-08-23   Modified: 2019-07-29  

Information User Guide FAQ News Terms of Use Attribution of KAKENHI

Powered by NII kakenhi