Semantic Primitives Extraction for XBRL Domain Ontology ()
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.
Share and Cite:
Ye, D. and Pan, D. (2020) Semantic Primitives Extraction for XBRL Domain Ontology.
Modern Economy,
11, 686-700. doi:
10.4236/me.2020.113051.
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