1989 Fiscal Year Final Research Report Summary
An international Comparative Study of Financial Database - Basic Design of International Database -
| Project/Area Number |
63450086
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| Research Category |
Grant-in-Aid for General Scientific Research (B)
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| Allocation Type | Single-year Grants |
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| Research Field |
Accounting
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| Research Institution | Aoyama Gakuin University |
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Principal Investigator |
OYACHI Hiroshi Aoyama Gakuin University, Department of Business Administration, Professor, 経営学部, 教授 (40024921)
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| Co-Investigator(Kenkyū-buntansha) |
USUI Akira Niigata University, Faculty of Economics, Associate Professor, 経済学部, 助教授 (90193870)
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| Project Period (FY) |
1988 – 1989
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| Keywords | financial database / corporate analysis / financial statements |
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| Research Abstract |
This research investigates the features and structures concerning major financial databases, NEEDS (Niholl Keizai Shimbun Inc.), COMPUSTAT II (Standard & Poors' Compustat Service Inc.), EXSTAT (Extel Statistical Sei,vice Inc.) and BILLION DOLLAR CLUB (United Nations), From the view point of gathering accounting data and designing an international database.
The feature of collected data item shows that data availability and accounting policies are different in Japan, United States and Europe. In the case of designing an international database, we point out the following guidelines:
1. determining standardized file formats in consideration of the disclosure needs of each nations.
2. developing codes which identify accounting and tax practices of companies.
3. giving key code for easy reference to the holding subsidiary relationship of constituent companies of a group, and storing data hierarchically.
International databases should provide efficiency in analysis. We are planning an expert system which can compare companies among nations. This system has two types of databases and an interface between them. One database stores original figures and identification codes such as company, industry, holding-subsidiary, and accounting method codes Another is a knowledge database, storing rules which adjust different accounting methods.
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