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    政大機構典藏 > 商學院 > 會計學系 > 學位論文 >  Item 140.119/59248
    Please use this identifier to cite or link to this item: https://nccur.lib.nccu.edu.tw/handle/140.119/59248


    Title: 運用XBRL通用連結與文字探勘技術於財報資訊與附註資訊之整合
    Integration of Financial Statement Information and Footnote Information Using Generic Link and Text-mining Technology
    Authors: 王譯萱
    Contributors: 周濟群
    王譯萱
    Keywords: 通用連結
    文字探勘
    財報資訊
    附註資訊
    文字性資訊
    TFIDF
    generic link
    text-mining
    financial statement information
    footnote information
    textual information
    TFIDF
    Date: 2012
    Issue Date: 2013-09-02 15:27:57 (UTC+8)
    Abstract: 藉由對財務和附註的文字性資訊進行分析,以協助使用者有效率地分類閱讀這些非結構化文字資訊。本研究針對2012年的美國上市半導體公司隨機抽樣40份,使用文字探勘中TFIDF技術分析附註文字性資訊,並結合財務資訊中的五大財務面向,利用SAX Parser將財務資訊和附註文字性資訊取出,實際在eclipse平台中以JAVA開發實作。希望能協助投資人有效降低投資風險,創造更大的利潤。本研究附註文字性資訊被分類的準確度可以達86%,並可有效地使用通用連結建立財務資訊以及附註文字性資訊之關聯性。投資人便可透過想了解的財務數字中,迅速找到相關的附註文字性資訊,藉以減少投資的風險,做出更即時且更正確的決策。
    Analyzing financial information and textual information in footnote is able to help users categorize unstructured text information so that make it easy to read. This research randomly samples 40 companies from U.S. listed semiconductor firms in 2012. We use TFIDF to analyze textual information in footnote and combine it with 5 dimensions from financial information, using SAX Praser to abstract financial information and textual information in footnote. Finally apply it by JAVA under the eclispse platform in practical. Via this application, we try helping investors reduce the investing risks, and make more profits. According to this research, the accuracy of correct categorization of textual information in footnote reaches 86%, and generic link is able to effectively establish the relationship between financial information and textual information in footnote. Thus, investors can guickly find out related textual information in footnote from financial subjects they try to understand, so that investors can lower their risks and make faster and correcter decisions.
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    Description: 碩士
    國立政治大學
    會計研究所
    100353017
    101
    Source URI: http://thesis.lib.nccu.edu.tw/record/#G0100353017
    Data Type: thesis
    Appears in Collections:[會計學系] 學位論文

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