Distributon Characteristics of Financial Accounting Data and Exploring Analysis Methods
Project/Area Number |
25380620
|
Research Category |
Grant-in-Aid for Scientific Research (C)
|
Allocation Type | Multi-year Fund |
Section | 一般 |
Research Field |
Accounting
|
Research Institution | Hosei University |
Principal Investigator |
|
Project Period (FY) |
2013-04-01 – 2018-03-31
|
Project Status |
Completed (Fiscal Year 2017)
|
Budget Amount *help |
¥4,680,000 (Direct Cost: ¥3,600,000、Indirect Cost: ¥1,080,000)
Fiscal Year 2017: ¥1,040,000 (Direct Cost: ¥800,000、Indirect Cost: ¥240,000)
Fiscal Year 2016: ¥1,040,000 (Direct Cost: ¥800,000、Indirect Cost: ¥240,000)
Fiscal Year 2015: ¥650,000 (Direct Cost: ¥500,000、Indirect Cost: ¥150,000)
Fiscal Year 2014: ¥1,040,000 (Direct Cost: ¥800,000、Indirect Cost: ¥240,000)
Fiscal Year 2013: ¥910,000 (Direct Cost: ¥700,000、Indirect Cost: ¥210,000)
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Keywords | 冪分布 / 財務データ / フラクタル性 / テキストマイニング / ディープラーニング / 冪乗分布 / テキストデータ / XBRL / ベイズ推定 / 生物学的同等性 / 解析手法 |
Outline of Final Research Achievements |
Firstly, I confirmed the distribution characteristics of the figures such as total assets, net income, etc. of all listed companies in Japan, and also confirmed that these financial account values follow the power law. Time series characteristics of these values following power law are known to have fractal nature (self-similarity). So I have calculated fractal dimension of each financial value, but no satisfactory results are obtained due to sample size. Alternatively, I performed frequency analysis. I made histogram using part or the whole of data, then compared the shape of these histogram. Histogram using part of the data and histogram using the whole of data have very similar shape that shows both are subject to the power law. The observed distribution is power-distributed and indicated fractal nature strongly. In addition to these methods, I have also investigated the applicability of emerging methods such as Text Mining and Deep Learning.
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Report
(6 results)
Research Products
(17 results)