2012 Fiscal Year Final Research Report
Investigation on Statistical Characteristics of Financial DataIn a XBRL Environment
| Project/Area Number |
22530495
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| Research Category |
Grant-in-Aid for Scientific Research (C)
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| Allocation Type | Single-year Grants |
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| Section | 一般 |
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| Research Field |
Accounting
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| Research Institution | Hosei University |
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Principal Investigator |
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| Project Period (FY) |
2010 – 2012
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| Keywords | 財務数値 / XBRL / 冪乗分布 / EDINET |
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| 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.
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Research Products
(9 results)
