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Title:
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SIMILARITY EVALUATION ON XBRL CONCEPTS |
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Author(s):
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Marta Mesquita Mota Dunce, Paulo Caetano da Silva, Sidney Viana |
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ISBN:
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978-989-8533-16-6 |
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Editors:
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Bebo White and Pedro Isaías |
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Year:
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2013 |
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Edition:
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Single |
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Keywords:
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Data Management, Similarity Evaluation, XBRL, US-GAAP XBRL Taxonomy |
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Type:
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Short Paper |
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First Page:
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347 |
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Last Page:
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351 |
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Language:
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English |
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Cover:
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Full Contents:
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click to dowload 
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Paper Abstract:
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XBRL is an XML-based language consolidated as the standard for publishing and exchange of financial information on the Web. XBRL concepts are the basis for the information. These concepts are expressed by XML elements on which the values are declared. Due to the expanded use of XBRL and the increase in the creation of new financial concepts, it becomes relevant the application of the data management discipline in this context. Similarity evaluation is an important process in data management and serves as support for some of its core activities. The classification of XBRL concepts that are not identical according to the similarity between them is useful in the study of concepts (grouping), the integration of concepts (duplicate detection) in version control (change detection) in information retrieval (order results) and other applications. The objective of this work is to implement a process to evaluate similarity on XBRL concepts. Therefore, a literature review on techniques for similarity evaluation and a survey on the characteristics of the XBRL concepts were performed; a process for similarity evaluation on XBRL concepts was proposed, based on techniques from the literature and a case study was conducted, applying the proposed process in a set of taxonomies extending US-GAAP pattern. |
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