Wunner, T.; Buitelaar, P.; O'Riain, S.: Semantic, terminological and linguistic interpretation of XBRL (2010)
0.00
2.0212935E-4 = product of:
0.00303194 = sum of:
0.00303194 = product of:
0.00606388 = sum of:
0.00606388 = weight(_text_:information in 1122) [ClassicSimilarity], result of:
0.00606388 = score(doc=1122,freq=2.0), product of:
0.052107345 = queryWeight, product of:
1.7554779 = idf(docFreq=20772, maxDocs=44218)
0.029682713 = queryNorm
0.116372846 = fieldWeight in 1122, product of:
1.4142135 = tf(freq=2.0), with freq of:
2.0 = termFreq=2.0
1.7554779 = idf(docFreq=20772, maxDocs=44218)
0.046875 = fieldNorm(doc=1122)
0.5 = coord(1/2)
0.06666667 = coord(1/15)
- Abstract
- Standardization efforts in fnancial reporting have led to large numbers of machine-interpretable vocabularies that attempt to model complex accounting practices in XBRL (eXtended Business Reporting Language). Because reporting agencies do not require fine-grained semantic and terminological representations, these vocabularies cannot be easily reused. Ontology-based Information Extraction, in particular, requires much greater semantic and terminological structure, and the introduction of a linguistic structure currently absent from XBRL. In order to facilitate such reuse, we propose a three-faceted methodology that analyzes and enriches the XBRL vocabulary: (1) transform semantic structure by analyzing the semantic relationships between terms (e.g. taxonomic, meronymic); (2) enhance terminological structure by using several domain-specific (XBRL), domain-related (SAPTerm, etc.) and domain-independent (GoogleDefine, Wikipedia, etc.) terminologies; and (3) add linguistic structure at term level (e.g. part-of-speech, morphology, syntactic arguments). This paper outlines a first experiment towards implementing this methodology on the International Financial Reporting Standard XBRL vocabulary.
