A System for XBRL-Based Financial Reporting﹐Analysis﹐and Retrieval

• Main Authors: Cheng-Chung Yu, 余建忠
• Other Authors: Yi-Chuan Lu
• Format: Others
• Language: zh-TW
• Published: 2007
• Online Access: http://ndltd.ncl.edu.tw/handle/41667013963007000307

碩士 === 元智大學 === 資訊管理學系 === 95 === Along with the trend of globalization, the analysis of a consolidation financial report for a given globalized enterprise becomes critical in company operations, financial management as well as in corporate governance. Due to different standards of accounting principles in different countries and the regulation of financial reporting in local stock exchanges make data gathering, analysis and retrieval even more difficult in term of consistency and efficiency. In this paper, we adopt XBRL specification 2.1 as a basis to build up a financial and accounting information retrieval system. By using Java technique and applying J2EE platform, the developed system could transfer electronic financial reports into XBRL compliant reports and store them into a database. The centralized financial reporting database, once created and maintained, would provide an efficient and location-free way of surveillance for companies, securities analysts, and stock exchanges.