Investigation on the Development of the Financial Reporting Using Text Mining: Focused on the Financial Reporting Practices at London and Birmingham Railway, 1832-1846

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Other Title
  • テキストマイニングを活用した財務報告実務の展開の考察 -London and Birmingham鉄道会社の財務報告実務を中心に-
  • テキストマイニング オ カツヨウ シタ ザイム ホウコク ジツム ノ テンカイ ノ コウサツ London and Birmingham テツドウ ガイシャ ノ ザイム ホウコク ジツム オ チュウシン ニ

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Abstract

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The purpose of this paper is to analyze the factors that affected the development of the financial reporting by using Text Mining. In the previous studies, it was impossible because of the enormousness of historical materials to observe all historical materials. There may be the factors that have not been considered. Furthermore, it was difficult to measure the degree of the influence of the factors objectively. In other words there were problems of inclusion of the observation and objectivity of the factor identification. Therefore I try the exhaustive and objective analysis by using Text Mining.

Journal

  • Research bulletin

    Research bulletin 52・53 39-70, 2010-02-28

    高松大学・高松短期大学

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