2024 年 2024 巻 BI-024 号 p. 25-
The Bank for International Settlements defines zombie firms as companies with an interest coverage ratio of less than 1 for three consecutive years and operating for more than ten years. The phenomenon of zombie firms is on the rise, particularly in Japan amid the COVID-19 pandemic, and has garnered significant attention. This study try to construct and examine a dataset for assessing zombie firms using the EDINET API offered by the Financial Services Agency and to discern the determinants contributing to their emergence. The paper outlines the methodology employed to construct the dataset for analyzing zombie firms, presents visualizations of select data points, and discusses issues.