Semantic Primitives Extraction for XBRL Domain Ontology
- 1 School of Management, Jinan University, Guangzhou, China
- 2 School of Management, Jinan University, Guangzhou, China
Abstract
At present, XBRL (Extensible Business Reporting Language) has been used in more and more countries and organizations. Although XBRL has achieved a series of remarkable achievements, the current development of XBRL has also encountered bottlenecks. On the one hand, the XBRL field has not been unified. On the other hand, the semantics of concepts in the domain ontology of XBRL is weak, resulting in the slow application and promotion of XBRL. This paper regulates the extraction of semantic primitives in the ontology of XBRL domain from the perspective of semantics and solves the problem of “how to extract semantic primitives”. The solution to this problem can promote computers to better understand XBRL financial reports and reduce the technical difficulty of XBRL. This paper comprehensively uses the theories of semantic primitives, graph theory, and domain ontology. First, it analyzes the research status and shortcomings of semantic primitive extraction methods. Second, it constructs a graph of accounting term relationship network from the perspective of graph theory. The extraction of semantic primitives. Finally, the validity of semantic primitive extraction is analyzed and verified.
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