| XBRL has subversively changed the way of traditional financial disclosure in today's new information technology environment, which has been recognized by most of the countries in the world and widely used. The classification standards of XBRL are based on deep understanding of financial report to meet the demand of corporate disclosure, as well as conform to technical specification. Deductive method has been used to make general classification standards in our country, which is standardized and convenient, but it is highly limited to related policies and can't timely response with changing market conditions. In this paper, we do research on the information element disclosed in the notes to financial statement from the angle of induction. Firstly, we defined the “information element” in notes to financial report. Then we selected 54 sample companies and did inductive statistics of thousands of information elements. Finally, we have the following conclusions by using basic data analysis and system clustering method:(i) Maximum boundary of information elements has been 10813 in 2013. Further research could base on this conclusion to extract the common elements.(ii) More information elements of sample companies have been disclosed as time goes by, but the percentage of different type elements has not changed a lot.(iii) By using R-type Clustering method, we find the report items mostly used in notes to financial statements are Accounts receivable, Other receivables, and Long-term equity investment.(iv) The numbers of disclosed information element have related trend with particular characteristics index of enterprise. According to our research, we find it has positive correlation tendency with company's state-owned property, asset size and profitability, but the correlation tendency with ownership concentration and asset-liability ratio does not exist. |
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