應用文字探勘與XBRL技術於企業策略分析決策支援系統之研究

碩士 === 國立政治大學 === 會計研究所 === 95 === There are two main data types in investment decision process: financial and non-financial. Because the inconsistent of data type in traditional financial data, investors may have more additional costs to solve this problem. In addition, non-financial data become mo...

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Bibliographic Details
Main Authors: Lien,Tzu-Chieh, 連子杰
Other Authors: 周濟群
Format: Others
Language:zh-TW
Published: 2007
Online Access:http://ndltd.ncl.edu.tw/handle/46767730680513545810
Description
Summary:碩士 === 國立政治大學 === 會計研究所 === 95 === There are two main data types in investment decision process: financial and non-financial. Because the inconsistent of data type in traditional financial data, investors may have more additional costs to solve this problem. In addition, non-financial data become more and more important in investment decision process, but huge amount of non-financial disclosure may reduce the readability and increase the difficulty of searching. To solve the above problems, we try to use text mining technology to handle the semi-structured or unstructured non-financial data related to business strategies in the annual reports of public companies effectively and efficiently. In addition, we use XBRL (eXtensible Business Reporting Language) to be our financial data resources because of its interoperability and re-usability. We also develop a new analytic method to link financial and non-financial data together. Finally, we use two system methodologies: R.O.M.C. and prototyping to design and build our business strategy analysis decision support system in order to help investors understand and prove strategies in companies, and improve the decision quality which they make.