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

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 tha...