کد مقاله کد نشریه سال انتشار مقاله انگلیسی نسخه تمام متن
397284 671028 2016 18 صفحه PDF دانلود رایگان
عنوان انگلیسی مقاله ISI
XBRL formula specification in the multidimensional data model
ترجمه فارسی عنوان
مشخصات فرمول XBRL در مدل داده های چند بعدی
کلمات کلیدی
زبان گزارشگری تجاری گسترش؛ زبان نشانه گذاری توسعه پذیر ؛ طبقه بندی؛ طبقه بندی ابعادی XBRL ؛ مدل داده مفهومی؛ مدل داده های چند بعدی؛ مدل داده XBRL؛ مدل معماری رانده شده
موضوعات مرتبط
مهندسی و علوم پایه مهندسی کامپیوتر هوش مصنوعی
چکیده انگلیسی


• Automation of the mapping between XBRL and the multidimensional data model (MDM).
• Formalization of the validation rules in the MDM.
• XBRL is a specification used to exchange financial/economic information.
• The approach is designed in accordance with the Model Driven Architecture (MDA).
• A new way to validate XBRL reports through an RDBMS, and offers a proof-of-concept.

XBRL is a specification used to exchange financial/economic information. It is actively used by many international institutions and agencies. In the USA, Canada, Europe, China, etc. all financial entities and companies quoted on the stock market have to report compulsorily to the supervisory and regulatory authority using the XBRL specification. XBRL consists of a set of taxonomies defining different accounting regulations for a specific statement and the statement itself. Reports are generated from various sources and are validated at origin. XBRL displays business information which is multidimensional and whose logical destination for storage is a data warehouse. The proposal presented here focuses on the automation of the mapping between XBRL and the multidimensional data model (MDM) and includes a formalization of the validation rules in the MDM. The approach is designed in accordance with the Model Driven Architecture (MDA) paradigm which consists of a new way to validate XBRL reports through an RDBMS, and offers a proof-of-concept. Additionally, the study aims to provide more clarity about XBRL, a highly complex language made by and for expert users, and to improve interoperability between applications. The proposal also analyses certain semantic questions associated with the XBRL formula specification and its performance.

ناشر
Database: Elsevier - ScienceDirect (ساینس دایرکت)
Journal: Information Systems - Volume 57, April 2016, Pages 20–37
نویسندگان
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