英文摘要 |
Using Piketty’s (2014) theory on inequality, we study inequality among firms throughthe visualization of accounting big data of listed firms of 140 countries for 1985 to 2013.The design employs exploratory data analysis and reproducible research using datavisualization tools, namely, R with dplyr, ggplot2, and googleVis (Geo Chart and MotionChart). The findings are as follows: (1) the size of big businesses is greater than that ofsmall- and medium-sized developing economies; (2) an inequality force (rate of returnon capital r > sales growth rate g) exists from the accounting perspective; (3) hyperconcentratedfirm wealth exists among countries worldwide; (4) inequality of firms’wealth is greater than inequality of firms’ income; and (5) inequality of firms’ wealth isgreater than inequality of individual wealth. This study is the first to show evidence ofinequality of firms’ wealth using accounting big data. |