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Research on design and implementation of corporate financial information database

Research Project

Project/Area Number 13630171
Research Category

Grant-in-Aid for Scientific Research (C)

Allocation TypeSingle-year Grants
Section一般
Research Field Accounting
Research InstitutionWaseda University

Principal Investigator

TSUJI Masao  Waseda University, School of Commerce, Professor, 商学部, 教授 (20063787)

Co-Investigator(Kenkyū-buntansha) MAENO Joji  Waseda University, Media Network Center, Visiting Lecturer, メディアネットワークセンター, 講師 (30298210)
KATSURAYAMA Yasunori  Waseda University, School of Social Sciences, Professor, 社会科学部, 教授 (10257222)
HAH Eitoku  Waseda University, School of Commerce, Professor, 商学部, 教授 (70228378)
OSHIKA Tomoki  Waseda University, Media Network Center, Research Associate, メディアネットワークセンター, 助手 (90329160)
大塚 宗春  早稲田大学, 商学部, 教授 (60063749)
Project Period (FY) 2001 – 2002
Project Status Completed (Fiscal Year 2002)
Budget Amount *help
¥3,500,000 (Direct Cost: ¥3,500,000)
Fiscal Year 2002: ¥1,100,000 (Direct Cost: ¥1,100,000)
Fiscal Year 2001: ¥2,400,000 (Direct Cost: ¥2,400,000)
KeywordsFinancial Data / Financial Database / Financial Statement Analysis / Accounting Analysis / Corporate Analysis / XML / XBRL / Semantic Web / 企業財務情報 / データベース / NEEDS / インターフェース / セマンティックス
Research Abstract

In the first year, we compared "Nikkei NEEDS Database" with "Standards & Poor's Research Insight", in its contents, usage, and usability. Nikkei NEEDS database has a relatively simple interface, with its search criteria limited to some important variables. Research Insight offers a variety of methods, and its search method is categorized with customers' purposes. They offer a "portal", featuring four types of search methods: (1) research, (2) report, (3) graph, and (4) company information. In the meanwhile, we studied the theoretical background of implementation. In the implementation phase, we have to remind the usability. Usability consists of interface and semantics. We adopted XML technology and Relational Database Management System to solve these two challenges. In expressing accounting data with XML, we have to analyze account items carefully. We broke Nikkei NEEDS financial file data into tree structure.
In the second year, we deployed accounting items into XBRL (Extensive Business Reporting Language) and put those data into the relational database. We also implemented necessary interface (front-end) for this database, and offered to the users at Waseda University.
Performance of this database is quite fast. Usual usage, such as searching 10 variables for 2,000 companies ends within 10 seconds. We also used this system for several empirical studies. We are continuing to work to improve the system with the feed back from users.

Report

(3 results)
  • 2002 Annual Research Report   Final Research Report Summary
  • 2001 Annual Research Report
  • Research Products

    (14 results)

All Other

All Publications (14 results)

  • [Publications] 辻 正雄: "連結決算に係る新基準の経営および資本市場への影響"企業会計. 第55巻第3号. 4-12 (2003)

    • Description
      「研究成果報告書概要(和文)」より
    • Related Report
      2002 Final Research Report Summary
  • [Publications] 辻 正雄: "日本企業の比較財務諸表分析-統計的アプローチ-"JICPAジャーナル. 14・1. 51-55 (2002)

    • Description
      「研究成果報告書概要(和文)」より
    • Related Report
      2002 Final Research Report Summary
  • [Publications] 河 榮徳: "キャッシュ・フロー情報の実証分析"現代会計研究. 45-54 (2002)

    • Description
      「研究成果報告書概要(和文)」より
    • Related Report
      2002 Final Research Report Summary
  • [Publications] 前野譲二: "企業情報データベースの実装と運用"平成14年度情報処理教育研究集会論文集. 335-338 (2002)

    • Description
      「研究成果報告書概要(和文)」より
    • Related Report
      2002 Final Research Report Summary
  • [Publications] 大鹿 智基: "Valuation for IPO Companies : Cosi Inc."MNC Communications (MNCのホームページ上に展開). 5. (2003)

    • Description
      「研究成果報告書概要(和文)」より
    • Related Report
      2002 Final Research Report Summary
  • [Publications] Tsuji, Masao: "An Effect of New Standard for Consolidated Accounting on Management and Capital Market"Kigyou Kaikei. Vol. 55, No. 3. 4-12 (2003)

    • Description
      「研究成果報告書概要(欧文)」より
    • Related Report
      2002 Final Research Report Summary
  • [Publications] Tsuji, Masao: "Comparative Financial Statement Analysis between Japanese and U. S. Companies: A Statistical Approach"JICPA Journal. Vol. 14, No. 1. 51-55 (2002)

    • Description
      「研究成果報告書概要(欧文)」より
    • Related Report
      2002 Final Research Report Summary
  • [Publications] Hah, Eitoku: "An Empirical Study on Cash Flow Information"Modern Accounting Research. 45-54 (2002)

    • Description
      「研究成果報告書概要(欧文)」より
    • Related Report
      2002 Final Research Report Summary
  • [Publications] Maeno, Joji: "Implementation and Operation of Corporate Information Database"Collected Papers for 2002 (15th) Conference on Education for Information Processing. 335-338 (2002)

    • Description
      「研究成果報告書概要(欧文)」より
    • Related Report
      2002 Final Research Report Summary
  • [Publications] Oshika, Tomoki: "Valuation for IPO Companies: Cosi Inc."MNC Communications. Vol. 5. (2003)

    • Description
      「研究成果報告書概要(欧文)」より
    • Related Report
      2002 Final Research Report Summary
  • [Publications] 辻 正雄: "連結決算に係る新基準の経営および資本市場への影響"企業会計. 第55巻第3号. 4-12 (2003)

    • Related Report
      2002 Annual Research Report
  • [Publications] 前野 譲二: "企業情報データベースの実装と運用"平成14年度情報処理教育研究集会論文集. 335-338 (2002)

    • Related Report
      2002 Annual Research Report
  • [Publications] 大鹿 智基: "Valuation for IPO Companies : Cosi Inc."MNC Comunications. 5(未定). (2003)

    • Related Report
      2002 Annual Research Report
  • [Publications] 辻 正雄: "日米企業の比較財務諸表分析-統計的アプローチ-"JICPAジャーナル. 14・1. 51-55 (2002)

    • Related Report
      2001 Annual Research Report

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Published: 2001-04-01   Modified: 2016-04-21  

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