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

• Published in: International journal of accounting information systems Vol. 29; pp. 16 - 36
• Main Authors: Chou, Chi-Chun, Hwang, Nen-Chen Richard, Wang, Tawei, Debreceny, Roger
• Format: Journal Article
• Language: English
• Published: Elsevier Inc 01.06.2018
• Subjects: eXtensible Business Reporting Language; Information integration; Link analysis; Topic Maps; XLink; eXtensible Business Reporting Language; Information integration; Link analysis; Topic Maps; XLink
• ISSN: 1467-0895; 1873-4723
• DOI: 10.1016/j.accinf.2018.03.003

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. •This paper proposes the Topic Link Model (TLM) to integrate information in XBRL-formatted financial reports.•TLM allows users and preparers to operationalize Generic Linkbase to integrate topic-centric information.•TLM allows financial report users to identify relevant information for a decision topic without a great deal of effort.