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Distributon Characteristics of Financial Accounting Data and Exploring Analysis Methods

Research Project

Project/Area Number 25380620
Research Category

Grant-in-Aid for Scientific Research (C)

Allocation TypeMulti-year Fund
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) 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)
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.

Report

(6 results)
  • 2017 Annual Research Report   Final Research Report ( PDF )
  • 2016 Research-status Report
  • 2015 Research-status Report
  • 2014 Research-status Report
  • 2013 Research-status Report
  • Research Products

    (17 results)

All 2017 2016 2015 2014 2013 Other

All Journal Article (8 results) (of which Acknowledgement Compliant: 1 results,  Peer Reviewed: 1 results) Presentation (6 results) Book (1 results) Remarks (2 results)

  • [Journal Article] 会計研究におけるディープラーニングの適用可能性2017

    • Author(s)
      坂上学
    • Journal Title

      産業經理

      Volume: 77(3) Pages: 84-97

    • NAID

      40021375917

    • Related Report
      2017 Annual Research Report
  • [Journal Article] 過渡期にある会計研究2016

    • Author(s)
      坂上学
    • Journal Title

      會計

      Volume: Vol.189 Pages: 395-405

    • Related Report
      2016 Research-status Report
  • [Journal Article] XBRL情報の投資情報としての高度化2016

    • Author(s)
      坂上学
    • Journal Title

      証券アナリストジャーナル

      Volume: 54 Pages: 18-27

    • Related Report
      2015 Research-status Report
    • Acknowledgement Compliant
  • [Journal Article] 監査データ標準(ADS)をめぐる動向について -XBRL GL技術の監査への応用-2015

    • Author(s)
      坂上学
    • Journal Title

      会計監査ジャーナル

      Volume: 716 Pages: 117-124

    • Related Report
      2014 Research-status Report
  • [Journal Article] The Impact of XBRL Adoption on theInformation Environment: Evidence from Japan2014

    • Author(s)
      Bai Zhenyang, Manabu Sakaue, and Fumiko Takeda
    • Journal Title

      The Japanese Accounting Review

      Volume: 4 Issue: 2014 Pages: 49-74

    • DOI

      10.11640/tjar.4.2014.03

    • NAID

      130004690736

    • ISSN
      2185-4785, 2185-4793
    • Related Report
      2014 Research-status Report
    • Peer Reviewed
  • [Journal Article] 冪乗則と非線形モデルへの展開2014

    • Author(s)
      坂上学
    • Journal Title

      會計

      Volume: 第185巻第3号 Pages: 15-27

    • Related Report
      2013 Research-status Report
  • [Journal Article] 「財務情報と非財務情報の分析-統合報告を見つめて-」解題2014

    • Author(s)
      坂上学
    • Journal Title

      年報 経営分析研究

      Volume: 第30号 Pages: 1-3

    • Related Report
      2013 Research-status Report
  • [Journal Article] 日本における社会関連会計研究の態様2013

    • Author(s)
      東健太郎・池田享誉・大下勇二・坂上学・久持英司・廣橋祥・村井秀樹
    • Journal Title

      社会関連会計研究

      Volume: 第25号 Pages: 77-97

    • NAID

      40021274079

    • Related Report
      2013 Research-status Report
  • [Presentation] 未来のディスクロージャーとその分析2017

    • Author(s)
      坂上学
    • Organizer
      日本経営分析学会第34回全国大会・統一論題
    • Related Report
      2017 Annual Research Report
  • [Presentation] 帳簿の電子化と複式簿記の役割2017

    • Author(s)
      坂上学
    • Organizer
      日本簿記学会第33回関西部会・統一論題
    • Related Report
      2017 Annual Research Report
  • [Presentation] 事象アプローチと資金会計論との接点2016

    • Author(s)
      坂上学
    • Organizer
      資金会計フォーラム
    • Place of Presentation
      愛知学院大学(愛知県・名古屋市)
    • Related Report
      2016 Research-status Report
  • [Presentation] 過渡期にある会計研究2015

    • Author(s)
      坂上学
    • Organizer
      日本会計研究学会第63回関東部会
    • Place of Presentation
      東京経済大学(東京都国分寺市)
    • Year and Date
      2015-12-05
    • Related Report
      2015 Research-status Report
  • [Presentation] テキストマイニングとディスクロージャー研究2014

    • Author(s)
      坂上学
    • Organizer
      日本ディスクロージャー研究学会
    • Place of Presentation
      名古屋市立大学(愛知県名古屋市)
    • Year and Date
      2014-12-20
    • Related Report
      2014 Research-status Report
  • [Presentation] 冪乗則と非線形モデルへの展開2013

    • Author(s)
      坂上学
    • Organizer
      日本会計研究学会第72回全国大会統一論題報告
    • Place of Presentation
      中部大学(愛知県)
    • Related Report
      2013 Research-status Report
  • [Book] 事象アプローチによる会計ディスクロージャーの拡張2016

    • Author(s)
      坂上学
    • Total Pages
      283
    • Publisher
      中央経済社
    • Related Report
      2015 Research-status Report
  • [Remarks] 坂上研究室

    • URL

      http://www.sakauelab.org/

    • Related Report
      2017 Annual Research Report 2016 Research-status Report 2015 Research-status Report
  • [Remarks] 坂上研究室-研究内容の紹介

    • URL

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

    • Related Report
      2013 Research-status Report

URL: 

Published: 2014-07-25   Modified: 2019-07-29  

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