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Exploring the concepts necessary to handle the computerized financial statements

Research Project

Project/Area Number 26780267
Research Category

Grant-in-Aid for Young Scientists (B)

Allocation TypeMulti-year Fund
Research Field Accounting
Research InstitutionMatsuyama University

Principal Investigator

Nakamizo Kosuke  松山大学, 経営学部, 准教授 (30710496)

Project Period (FY) 2014-04-01 – 2018-03-31
Project Status Completed (Fiscal Year 2017)
Budget Amount *help
¥3,250,000 (Direct Cost: ¥2,500,000、Indirect Cost: ¥750,000)
Fiscal Year 2017: ¥910,000 (Direct Cost: ¥700,000、Indirect Cost: ¥210,000)
Fiscal Year 2016: ¥650,000 (Direct Cost: ¥500,000、Indirect Cost: ¥150,000)
Fiscal Year 2015: ¥780,000 (Direct Cost: ¥600,000、Indirect Cost: ¥180,000)
Fiscal Year 2014: ¥910,000 (Direct Cost: ¥700,000、Indirect Cost: ¥210,000)
KeywordsXBRL / ディスクロージャー / オントロジー / 会計情報システム / 財務会計
Outline of Final Research Achievements

The purpose of this research was to aim for advanced use such as extracting accounting values from computerized financial statements. After downloading the XBRL file from EDINET operated by the Financial Services Agency and checking the description content of accounting information, it turned out that it was necessary to perform manual adjustment in order to obtain it automatically using the program. And the differences in accounting standards, that is, Japanese accounting standards, American accounting standards and international financial reporting standards, revealed that different element names are used in one account item.

Report

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

    (3 results)

All 2018 2017 2014

All Journal Article (3 results) (of which Open Access: 2 results)

  • [Journal Article] EDGARおよびEDINETにおける会計報告書の開示パターンの分析2018

    • Author(s)
      中溝晃介
    • Journal Title

      松山大学論集

      Volume: 30 Pages: 1-35

    • NAID

      120006495721

    • Related Report
      2017 Annual Research Report
    • Open Access
  • [Journal Article] 会計情報システム研究への設計科学の適用2017

    • Author(s)
      中溝晃介
    • Journal Title

      松山大学論集

      Volume: 29 Pages: 195-210

    • NAID

      120006319914

    • Related Report
      2017 Annual Research Report
    • Open Access
  • [Journal Article] XBRLデータの信頼性の担保に関する現状と課題2014

    • Author(s)
      中溝 晃介
    • Journal Title

      松山大学論集

      Volume: 26 Pages: 125-147

    • NAID

      120005577067

    • Related Report
      2014 Research-status Report

URL: 

Published: 2014-04-04   Modified: 2019-03-29  

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