Integrating XBRL data with textual information in Chinese: A semantic web approach |
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| Institution: | 1. College of Business, California State University, Monterey Bay, 100 Campus Center, Seaside, CA 93955, United States;2. The Charles W. Lamden School of Accountancy, San Diego State University, 5500 Campanile Drive, San Diego, CA 92182-8221, United States;3. Department of Accounting and Taxation, School of Business, Robert Morris University, 6001 University Boulevard, Moon Township, PA 15108, United States;1. Department of Operations and Information Systems, Manning School of Business, University of Massachusetts Lowell, Lowell, MA 01854, United States;2. Department of Information Technology and Decision Sciences, College of Business and Public Administration, Old Dominion University, Norfolk, VA 23529, United States;1. Cyber Security Institute, Department of Computer Science, USA;2. School of Accounting & Management Information Systems, USA;3. The University of Tulsa, 800 S. Tucker Drive, Tulsa, OK 74104, USA;1. School of Behavior, Management and Social Sciences, University of Twente, The Netherlands;2. Department of Computer Science, University of Twente, The Netherlands;3. Department of Business and Economics, Berlin School of Economics and Law, Germany;4. Clemson University, United States;1. Department of Accounting, Al-Zaytoonah University of Jordan, P.O. Box 130, Amman 11733, Jordan;2. Brunel Business School, Brunel University, Kingston Lane, Uxbridge, Middlesex UB8 3PH, UK.;3. University of Tampere, School of Management, Kalevantie 4, 33100 Tampere, Finland. |
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| Abstract: | Due to formatting differences, the difficulties of processing the textual disclosures and integrating them with quantitative financial data are well documented in the literature. Using a design science methodology, this paper describes a method that automatically extracts relevant textual data from annual reports published in Chinese. These extracted words are then mapped to a knowledge framework we proposed. This paper shows that it is technologically feasible to reorganize the MD&A contents into any given knowledge structure to improve the search capability, readability, and cohesiveness of the MD&A contents. Finally, we demonstrate a prototype system that uses semantic web technology to achieve information integration that presents XBRL formatted accounting data with relevant textual disclosures together to assist user decision making. |
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