Analysis of XBRL documents containing accounting information of listed firms using Semantic Web Technologies

被引：2
|
作者：
Mendez, Sheila [1 ]
Labra, Jose [1 ]
de Andres, Javier [1 ]
Ordonez, Patricia [1 ]
机构：
[1] Univ Oviedo, Oviedo 33007, Spain
来源：
METADATA AND SEMANTICS | 2009年
关键词：
D O I：
10.1007/978-0-387-77745-0_36
中图分类号：
TP [自动化技术、计算机技术];
学科分类号：
0812 ;
摘要：
This paper presents an approach to analyze XBRL documents using semantic web technologies. XBRL is an XML-based standard widely used in the exchange and representation of accounting and business information between different organizations. The proposed system takes an XBRL document and converts its information into RDF files. The obtained files are merged with an OWL ontology describing financial information domain. The system enables the formulation of SPARQL queries over the generated data which facilitate the analysis of the financial information. Currently the system has been applied to the XBRL reports generated by the Spanish Securities Commission on the basis of the accounting information submitted by listed societies with shares admitted to quotation.
引用
收藏
页码：375 / 381
页数：7
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