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題名：運用文字探勘與XBRL技術提升企業資訊擷取與整合效益之研究
書刊名：當代會計
作者：周濟群 引用關係／連子杰
作者(外文)：Chou, Chi-chun／Lian, Zih-jie
出版日期：2011
卷期：12:1
頁次：頁85-114
主題關鍵詞：企業資訊整合；概念階層；文字探勘；可延伸企業報告語言；資訊擷取；Business information integration；Concept hierarchy；Text mining；XBRL；Information retrieval
原始連結：連回原系統網址new window
相關次數：
  • 被引用次數被引用次數:期刊(3) 博士論文(0) 專書(0) 專書論文(0)
  • 排除自我引用排除自我引用:2
  • 共同引用共同引用:2
  • 點閱點閱:55
除傳統財務報表資訊外，企業財報附註或企業年報中的非財務資訊等補充性資訊，亦包含許多重要的企業公開資訊，且兩者間應具有資訊整合的綜效。然而，受限於兩者資料格式之不一致，投資人必須透過繁瑣且錯誤率較高的人工處理程序，方能擷取、整合或流通此兩類資訊。因此，市場參與者開始重視如何利用資訊技術提升企業資訊擷取與整合效益。本研究應用設計科學研究方法，探討不同的企業報告資訊應如何整合與塑模，首先運用本體知識概念分類方法與文字探勘技術，處理股東會年報中與企業策略相關之非財務性資訊，以協助使用者有效率地分類閱讀這些非結構化文字資訊。其次則運用可延伸企業報導語言XBRL作為財務報表資料來源，以解決傳統財報格式不易處理之問題。最後，在資訊整合方面，則透過連結機制之設計以整合非財務與財務資訊。本研究並運用雛型系統設計法驗證所提出的企業資訊整合架構確實可行，能協助投資人能於短時間內擷取、整合或流通企業資訊，提升決策品質。
In addition to the information provided in traditional financial statements, the supplementary data contained in footnotes and non-financial disclosures in the annual report proves to be decision relevant. They have the potential to provide a synergy for information integration between data sources. However, due to the format inconsistency between two data sources, investors confront inefficient and ineffective process for retrieving, integrating and exchanging information. Hence, market participants are starting to put an emphasis on utilizing information technology to advance information retrieval and integration. This research proposes an ”annual report knowledge construct” framework to enhance the effectiveness of data retrieval and integration through the design science methodology. It uses text mining technology for reclassifying the semi-structured or unstructured business strategy-related non-financial data. In addition, financial data in XBRL format is used to mitigate the format inconsistency problem. Finally, this paper develops a linking mechanism to integrate financial and non-financial data. This paper also adopts the prototyping method to prove the concept of the business information integration framework.
期刊論文
1.Eccles, Robert G.、Mavrinac, Sarah C.(1995)。Improving the corporate disclosure process。Sloan Management Review，36(4)，11-25。  new window
2.Fujihara, H.、Simmons, D. B.、Ellis, N. C.、Shannon, R. E.(1997)。Knowledge conceptualization tool。IEEE Transactions on Knowledge and Data Engineering，9(2)，209-220。  new window
3.Hodge, Frank D.、Kennedy, Jane J.、Maines, Laureen A.(2004)。Does search-facilitating technology improve the transparency of financial reporting?。Accounting Review，79(3)，687-703。  new window
4.Maines, L. A.、Bartov, E.、Fairfield, P. M.、Hirst, D. E.、Iannaconi, T. E.、Mallett, R.、Schrrand, C. M.、Skinner, D. J.、Vincent, L.(2002)。Recommendations on Disclosure of Nonfinancial Performance Measures。Accounting Horizons，16(4)，353-362。  new window
5.Uschold, M.、Gruninger, M.(1996)。Ontologies: Principles, Methods and Applications。Knowledge Engineering Review，11(2)，93-155。  new window
6.Chi, Y. L.(2007)。Elicitation Synergy of Extracting Conceptual Tags and Hierarchies。Expert Systems with Applications，32(2)，349-357。  new window
7.March, S. T.、Smith, G. F.(1995)。Design and natural science research on information technology。Decision Support Systems，15(4)，251-266。  new window
8.Salton, G.、Buckley, C.(1988)。Term-weighting approaches in automatic text retrieval。Information Processing & Management: an International Journal，24(5)，513-523。  new window
9.Tetlock, Paul C.(2007)。Giving content to investor sentiment: The role of media in the stock market。The Journal of Finance，62(3)，1139-1168。  new window
10.Antweiler, Werner、Frank, Murray Z.(2004)。Is All That Talk Just Noise? The Information Content of Internet Stock Message Boards。The Journal of Finance，59(3)，1259-1294。  new window
11.Debreceny, Roger S.、Chandra, Akhilesh、Cheh, John J.、Guithues-Amrhein, Denise、Hannon, Neal J.、Hutchison, Paul D.、Janvrin, Diane、Jones, Roberta A.、Lamberton, Barbara、Lymer, Andy、Mascha, Maureen、Nehmer, Robert、Roohani, Saeed、Srivastava, Rajendra P.、Trabelsi, Samir、Tribunella, Thomas、Trites, Gerald、Vasarhelyi, Miklos A.(2005)。Financial reporting in XBRL on the SEC's EDGAR system: A critique and evaluation。Journal of Information Systems，19(2)，191-210。  new window
12.Maines, Laureen A.、McDaniel, Linda S.(2000)。Effects of comprehensive-income characteristics on nonprofessional investors' judgments: The role of financial-statement presentation format。The Accounting Review，75(2)，179-207。  new window
研究報告
1.Logan, D.、Mogull, R.(2003)。Sarbanes-Oxley: The Role of Technology。  new window
2.Hirst, D. E.、Hopkins, P.、Wahlen, J.(2002)。Fair values, performance reporting, and bank analysts' risk and valuation judgments。University of Texas at Austin。  new window
圖書
1.林東清(2002)。資訊管理--e化企業的核心競爭能力。台北市：智勝文化事業有限公司。  延伸查詢new window
2.Sullivan, Dan(2001)。Document Warehousing and Text Mining: Techniques for Improving Business Operations, Marketing, and Sales。John Wiley & Sons, Inc.。  new window
3.Salton, Gerald、McGill, Michael J.(1983)。Introduction to modern information retrieval。McGraw-Hill。  new window
4.Eccles, R.、Herz, R.、Keegan, E.、Phillips, D.(2001)。The Value Reporting Revolution: Moving beyond the Earnings Game。John Wiley and Sons Inc.。  new window
其他
1.周濟群(2009)。利用XBRL技術設計可剖析的開放式企業報告架構。new window  延伸查詢new window
2.鄭丁旺、周濟群、周伯彥與廖育輝(2010)。全球化財報互通的兩項利器－看IFRS與XBRL如何整合。  延伸查詢new window
3.諶家蘭(2006)。淺介資料探勘與XBRL。  延伸查詢new window
4.E. Bonson, V. Cortijo and T. Escobar(2008)。The role of XBRL in enhanced business reporting (EBR)。  new window
5.J. Brank, M. Grobelnik and D. Mladenić(2005)。A Survey of ontology evaluation techniques。  new window
6.P. Cimiano(2006)。Ontology Learning and Population from Text: Algorithms, Evaluation and Applications。  new window
7.C. S. Cunningham(2005)。XBRL: A multitalented tool XBRL can save time and money and facilitate information analysis。  new window
8.B. De Bruijn and J. Martin(2002)。Getting to the (c)ore of knowledge: mining biomedical literature。  new window
9.J. Engelberg(2008)。Costly information processing: Evidence from earnings announcements。  new window
10.A. Gómez-Pérez, M. Fernández-López and O. Corcho(2004)。Ontological Engineering: with Examples from the Areas of Knowledge Management, E-commerce and the Semantic Web。  new window
11.B. Hui and E. Yu(2005)。Extracting conceptual relationships from specialized documents。  new window
12.R. Lara, I. Cantador and P. Castells(2006)。XBRL Taxonomies and OWL ontologies for investment funds。  new window
13.L. Matherne and Z. Coffin(2001)。XBRL: A technology standard to reduce time, cut costs, and enable better analysis for tax preparers。  new window
14.M. A. Plumlee(2003)。The effect of information complexity on analysts’ use of that information。  new window
15.E. B. Roberts(1991)。Entrepreneurs in High Technology: Lesson Form MIT and Beyond。  new window
16.L. Zhou(2007)。Ontology learning: State of the art and open issues。  new window
圖書論文
1.Pincus, T. H.(1989)。Emerging from the dark ages: an overview of the investor relations art today。The Handbook of investor relations。Illinois：Dow Jones and Company, Inc。  new window
 
 
 
 
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