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Accepting the XBRL Challenge with Linked Data for Financial Data Integration [chapter]

Benedikt Kämpgen, Tobias Weller, Sean O'Riain, Craig Weber, Andreas Harth
2014 Lecture Notes in Computer Science  
Still, XBRL does not solve the problem of data integration as required for a holistic view on companies.  ...  In this paper, we present the Financial Information Observation System (FIOS) that uses Linked Data and multidimensional modelling based on the RDF Data Cube Vocabulary for accessing and representing relevant  ...  This work was carried out with the support of the German Research Foundation (DFG) within project I01, SFB/TRR 125 "Cognition-Guided Surgery" and the German Federal Ministry of Education and Research (  ... 
doi:10.1007/978-3-319-07443-6_40 fatcat:shxtdhu3hvhlbpapdf3526x7ba

Adopting Semantic Technologies for Effective Corporate Transparency [chapter]

Maria Mora-Rodriguez, Ghislain Auguste Atemezing, Chris Preist
2017 Lecture Notes in Computer Science  
This study is about promoting solutions to drive effective transparency for a sustainable economy, given the current adoption of XBRL, and the new opportunities that Linked Data can offer.  ...  We present (1) a methodology to formalise XBRL as RDF using Linked data principles and (2) demonstrate its usefulness through a use case connecting and making the data accessible.  ...  This work was supported by the Systems Centre at the University of Bristol, the EPSRC funded Industrial Doctorate Centre in Systems (Grant EP/G037353/1) and the CDP Worldwide, London, UK.  ... 
doi:10.1007/978-3-319-58068-5_40 fatcat:cjz4sfxs5rdqzfssrlds4zyngi

Linked Data for Financial Reporting

Masatomo Goto, Bo Hu, Aisha Naseer, Pierre-Yves Vandenbussche
2013 International Semantic Web Conference  
We showcase a system for enriching corporate financial reporting with other types of proprietary and public data, the latter are part of the Linked Open Data cloud or harvested from social media sites.  ...  We introduce the architecture of the Linked Financial Data for Reporting framework (LFDr) and outline the details of its implementation.  ...  Acknowledgements The present work is a joint efforts of Digital Enterprise Research Institute (DERI) of Ireland, Fujitsu Ireland, and Fujitsu Laboratories Ltd.  ... 
dblp:conf/semweb/GotoHNV13 fatcat:jg6stdnsyfflbiahym7z7nyvo4

Cross-Lingual Querying and Comparison of Linked Financial and Business Data [chapter]

Seán O'Riain, Barry Coughlan, Paul Buitelaar, Thierry Declerk, Uli Krieger, Susan Marie-Thomas
2013 Lecture Notes in Computer Science  
This paper presents how the use of semantics and Linked Data enables the alignment and integration of business and financial facts provided by the different European Business Registers.  ...  Ontologies can be used to semantically align financial concepts and integrate financial facts with other company information from multilingual, semi-structured and unstructured Open Data sources.  ...  Scien (Lion-2), and the EU FP7 M  ... 
doi:10.1007/978-3-642-41242-4_32 fatcat:252aidz34jfavdklxyhwbkv4kq

Exploiting Linked Data in Financial Engineering [chapter]

Vivian Lee, Masatomo Goto, Bo Hu, Aisha Naseer, Pierre-Yves Vandenbussche, Gofran Shakair, Eduarda Mendes Rodrigues
2014 IFIP Advances in Information and Communication Technology  
It demonstrates our approach to exploit the power of Linked Data in enhancing flexibility for data integration in the financial domain.  ...  In this paper, we report on a recent initiative that exploiting Linked Data for financial data integration. Financial data present high heterogeneity.  ...  Meanwhile, Linked Data technology is not the answer to all the data integration challenges faced by the XBRL community (for instance, unambiguous alignment with universal identifier).  ... 
doi:10.1007/978-3-642-55355-4_12 fatcat:rwgrspiqaneajeps3kubbeyp3u

Development of a Prototype Public File Repository for XBRL Documents Challenges and Opportunities

Prichard, Roohani
2004 International Journal of Digital Accounting Research  
Also, in response to an anticipated demand for XBRL documents for the purpose of more frequent reporting and auditing of financial information, we compare two approaches of public access to XBRL documents  ...  The purpose of this paper is to discuss a prototype public file repository for XBRL documents and present challenges and opportunities of having this public file repository.  ...  Other challenges -data integrity One major concern in a system such as this is the integrity of the data -in this case, the XBRL files. There are at least three major issues: 1.  ... 
doi:10.4192/1577-8517-v4_3 fatcat:k4lzod5ncnbyhmmcrbid3chor4

Using SPIN to Formalise XBRL Accounting Regulations on the Semantic Web [chapter]

Seán O'Riain, John McCrae, Philipp Cimiano, Dennis Spohr
2015 Lecture Notes in Computer Science  
Leveraging XBRL with Open Linked Data for purposes such as multi-dimensional regulatory querying and investigation requires XBRL formalisation as RDF.  ...  The approach illustrated through two use cases demonstrates the use of SPIN to meet central requirements for financial data and regulatory modelling. 1 XBRL V2.1 Taxonomy Specification Recommendations  ...  Acknowledgements The work presented in this paper has been funded by the Multilingual Ontologies for Networked Knowledge (MONNET) project under EU Grant No. 248458, and Science Foundation Ireland under  ... 
doi:10.1007/978-3-662-46641-4_5 fatcat:gd3lhq25zjhhvbcnvnrbtlox5y

CSR REPORTING AND XBRL STANDARD ALIGNMENT DECISIVE FOR THE FUTURE OF FINANCE AND ACCOUNTING

Justyna Fijałkowska
2014 Acta Universitatis Lodziensis. Folia Oeconomica  
issues decisive for the future of finance and accounting.  ...  The necessity of a practical alignment of business with ICT is underlined.  ...  It is expected, that with the urgent requirement for EU integration and along with the emergence of proposals such as those from GRI, IIRC and AECA, XBRL will provide concrete and tested solutions for  ... 
doaj:cefc883c4dfe4b4bacf782a75d91f5ba fatcat:jre2w7qqfzcslbzrc3vse4kg5m

XBRL repository - an industrial approach of management of XBRL documents

Zhen Hua Liu, Thomas Baby, Sriram Krishnamurthy, Ying Lu, Qin Yu, Anguel Novoselsky, Vikas Arora
2010 2010 IEEE 26th International Conference on Data Engineering (ICDE 2010)  
challenges for the database community.  ...  XBRL (extensible Business Reporting Language) is an XML based standard for electronic data exchange and communication of business financial documents and reports among government bodies, regulators, financial  ...  E2/E2 is the base ratio 1 for querying time of 2000 elements with 2000 hierarchical links.  ... 
doi:10.1109/icde.2010.5447921 dblp:conf/icde/LiuBKLYNA10 fatcat:sroxm2pttjg4hbqxbkijberwoq

Adoption of Technical Reporting Standards Among Austrian Listed Companies - The Case of XBRL

Monika Kovarova-Simecek, Tassilo Pellegrini
2016 Forum Media Technology  
The results of the survey indicate a great awareness for the need of targetgroup oriented financial reporting and a high relevance of technical reporting standards in the future.  ...  The survey examined the state of the art in XBRL diffusion and adoption among Austrian companies analysing supporting and inhibiting factors for its application and rejection.  ...  Improved findability of financial data 1 2 1 3 1f. Improved data portability between IT systems 1 2 1 3 1g. Improved cross-system integrity of data 0 3 0 4 1h.  ... 
dblp:conf/fmt/Kovarova-Simecek16 fatcat:7xirc6egmva5hhtqswoxjxskni

Xbrl technologies for financial reporting in information systems

Ahmed Zamzam, Alaa A. Qaffas
2018 INTERNATIONAL JOURNAL OF MANAGEMENT & INFORMATION TECHNOLOGY  
Without a common format, the financial community has been constantly penalized by the data exchange process.  ...  This technology, which is now recognized by the entire software industry, provides tremendous benefits for data exchange, storage, research and processing.  ...  All the advantages of XBRL are to do with its integration capacity and its methods of storage.  ... 
doi:10.24297/ijmit.v13i0.7609 fatcat:kjpx6urczbewzp6cz22lyy5nqq

EARLY EVIDENCE ON THE XBRL ADOPTION PROCESS IN MALAYSIA: DRIVERS AND CHALLENGES ON THE TECHNOLOGICAL PERSPECTIVE

Azleen Ilias, Erlane K Ghani, Zubir Azhar
2020 Humanities & Social Sciences Reviews  
Implications: The findings in this paper serve as strategies to the other regulators that have plans to adopt XBRL as well as to attract the different government agencies to start with XBRL for reporting  ...  The paper adopted a case study approach consisting of an interview and document analysis. The data has been analysed with thematic analysis.  ...  Then, the standardisation can be done Officer S1 REGULATOR 3 will share the link of XBRL taxonomy for XBRL with any regulators that have interest on that.  ... 
doi:10.18510/hssr.2020.82106 fatcat:ymdbixp3yjhpxjocy3nxwb2y4e

Development and Evaluation of a Prototype web XBRL-Enabled Financial Platform for the Generation and Presentation of Financial Statements according to IFRS

Elissavet Stergiaki, Athanasios Vazakidis, Antonios Stavropoulos
2015 International Journal of Accounting and Taxation  
In addition, a pilot model for Web financial reporting, using XBRL, was developed and specifically evaluated.  ...  This empirical study revealed that both: a) Greek companies by their prospective adoption of XBRL b) Greek capital market by implementing a sophisticated web financial reporting model seek for the generation  ...  Future studies should further integrate XBRL Passport using XBRL files and having a database financial data for all listed companies in ASE.  ... 
doi:10.15640/ijat.v3n1a5 fatcat:xm3vh6ks3ndrfcamzya5lmsuuq

Integrating XBRL Into The Accounting Curriculum

Jane Fedorowicz
2011 Review of Business Information Systems (RBIS)  
The rush to conduct business over the Internet has led to increased pressure for up-to-date and on-demand access to financial and non-financial business information.  ...  Accountants and auditors will need to react quickly to the increased demand for accurate data that will make this feasible.  ...  Auditors will be required to examine enterprise systems processing and controls, Web site links to financial data bases, security of access to underlying data, and the match between XBRL definitions and  ... 
doi:10.19030/rbis.v7i4.4513 fatcat:wsgmlml36jesjlldpls3v7k6ni

ACHIEVING SARBANES-OXLEY COMPLIANCE WITH XBRL-BASED ERP AND CONTINUOUS AUDITING

2007 Issues in Information Systems  
Meeting the recurring requirements for financial reporting under SOX effectively will demand innovative application of information technology.  ...  The Continuous Auditing Web Services model (CAWS) provides a framework for considering how to efficiently manage and automate financial reporting.  ...  Systems such as ERP are required to be deeply integrated into the creation, authorization, and reporting of financial data.  ... 
doi:10.48009/2_iis_2007_430-436 fatcat:ys6fmh5kx5ajjlp4flrldl56hi
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