The topical link model-integrating topic-centric information in XBRL-formatted reports

Chi-Chun Chou, Nen-Chen Richard Hwang, Tawei Wang and Roger Debreceny

International Journal of Accounting Information Systems, 2018, vol. 29, issue C, 16-36

Abstract: This paper proposes the Topical Link Model (TLM), which can be used as a framework to integrate information of a specific decision topic in financial reports formatted in the eXtensible Business Reporting Language (XBRL). Building on link analysis and Topic Maps concepts, this study demonstrates that the TLM allows users and preparers of XBRL-formatted financial reports to operationalize the Generic Linkbase, an existing XLink semantic tool embedded in XBRL, to integrate topic-centric information. To validate the merits of integrating information in financial reports based on TLM, this study implements a preliminary evaluation exercise that integrates quantitative and qualitative information in XBRL-formatted financial reports. The results from the exercise demonstrates that XLink, as a semantic tool, can have broader applications because it provides detailed and insightful “links” among elements in financial reports.

Keywords: eXtensible Business Reporting Language; XLink; Link analysis; Topic Maps; Information integration (search for similar items in EconPapers)
Date: 2018
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Citations: View citations in EconPapers (3)

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Persistent link: https://EconPapers.repec.org/RePEc:eee:ijoais:v:29:y:2018:i:c:p:16-36

DOI: 10.1016/j.accinf.2018.03.003

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