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Authors: Hidenori Kato ; Yuichi Sei ; Yasuyuki Tahara and Akihiko Ohsuga

Affiliation: University of Electro-Communications, Japan

Keyword(s): Systemic Risk, Merger, Inter-bank Transaction, Marketable Assets, Agent Simulation, Purchase Method.

Related Ontology Subjects/Areas/Topics: Agent Models and Architectures ; Agents ; Artificial Intelligence ; Artificial Intelligence and Decision Support Systems ; Bioinformatics ; Biomedical Engineering ; Distributed and Mobile Software Systems ; Economic Agent Models ; Enterprise Information Systems ; Information Systems Analysis and Specification ; Knowledge Engineering and Ontology Development ; Knowledge-Based Systems ; Methodologies and Technologies ; Multi-Agent Systems ; Operational Research ; Simulation ; Software Engineering ; Symbolic Systems

Abstract: The aim of the present study is to evaluate systemic risks due to merger between financial institutions by manipulating the decline rate of marketable asset price. An agent-based simulation platform with purchase method of international financial reporting standards (IFRS) is developed and analyses the influence of the goodwill (Noren), produced by mergers between financial institutions. The research reveals the following two points: (1) the decline rate of marketable asset price determines the number of bankruptcies, (2) when market value asset price plumps sharply, the effect of merger is small.

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Paper citation in several formats:
Kato, H.; Sei, Y.; Tahara, Y. and Ohsuga, A. (2018). Agent-based Simulation Model Embedded Accounting’s Purchase Method; Analysis on the Systemic Risk of Mergers and Acquisitions between Financial Institutions. In Proceedings of the 10th International Conference on Agents and Artificial Intelligence - Volume 2: ICAART; ISBN 978-989-758-275-2; ISSN 2184-433X, SciTePress, pages 168-175. DOI: 10.5220/0006569701680175

@conference{icaart18,
author={Hidenori Kato. and Yuichi Sei. and Yasuyuki Tahara. and Akihiko Ohsuga.},
title={Agent-based Simulation Model Embedded Accounting’s Purchase Method; Analysis on the Systemic Risk of Mergers and Acquisitions between Financial Institutions},
booktitle={Proceedings of the 10th International Conference on Agents and Artificial Intelligence - Volume 2: ICAART},
year={2018},
pages={168-175},
publisher={SciTePress},
organization={INSTICC},
doi={10.5220/0006569701680175},
isbn={978-989-758-275-2},
issn={2184-433X},
}

TY - CONF

JO - Proceedings of the 10th International Conference on Agents and Artificial Intelligence - Volume 2: ICAART
TI - Agent-based Simulation Model Embedded Accounting’s Purchase Method; Analysis on the Systemic Risk of Mergers and Acquisitions between Financial Institutions
SN - 978-989-758-275-2
IS - 2184-433X
AU - Kato, H.
AU - Sei, Y.
AU - Tahara, Y.
AU - Ohsuga, A.
PY - 2018
SP - 168
EP - 175
DO - 10.5220/0006569701680175
PB - SciTePress