Agent-based Simulation Model Embedded Accounting’s Purchase Method; Analysis on the Systemic Risk of Mergers and Acquisitions between Financial Institutions

Hidenori Kato, Yuichi Sei, Yasuyuki Tahara, Akihiko Ohsuga

2018

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.

Paper Citation

in Harvard Style

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 1: ICAART, ISBN 978-989-758-275-2, pages 168-175. DOI: 10.5220/0006569701680175

in Bibtex Style

@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 1: ICAART,},
year={2018},
pages={168-175},
publisher={SciTePress},
organization={INSTICC},
doi={10.5220/0006569701680175},
isbn={978-989-758-275-2},
}

in EndNote Style

TY - CONF

JO - Proceedings of the 10th International Conference on Agents and Artificial Intelligence - Volume 1: 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
AU - Kato H.
AU - Sei Y.
AU - Tahara Y.
AU - Ohsuga A.
PY - 2018
SP - 168
EP - 175
DO - 10.5220/0006569701680175