Summary: | 碩士 === 國立中正大學 === 資訊管理學系暨研究所 === 101 === Extensible Business Reporting Language (XBRL) could be deemed to a common language of the global corporate financial reports. To catch up with the pace of advanced country, our country is actively promoting XBRL and International Financial Reporting Standards (IFRS) for applying to financial reporting. As our country fully prepared to adopt the IFRS as our financial reporting framework, we should note the difference with the Generally Accepted Accounting Principles (GAAP) and the IFRS, particularly the impact of fair value. While reading and analyzing the financial report, we also rely on the disclosure of footnote that provides additional insight into the companies of what the accounting policies and reasons they have chosen.
For these depiction that describe the business operations and the value of the investment, this study’s aim is to establish a mechanism, which combine XBRL and the word-frequency analysis of Zipf’s law to assist users achieving the purpose of finding a specific company checklist group ,and the explanation of unusual word-frequency. It can help us to focus on anomalies word-frequency in order to increase the company's auxiliary reference by judgments on footnote. After the system is built, this study takes the footnotes disclosure of the investment property in significant accounting policies as a testing case. From the result and the data analysis of each module found that the contents and qualities of the footnotes varies due to accountancy firms’ effects. Besides, through this mechanism also be able to identify the degree of difference footnote disclosures with other companies.
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