XBRL formula specification in the multidimensional data model

作者：

Highlights：

• 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.

摘要

•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.

论文关键词：Extensible Business Reporting Language (XBRL),Extensible Markup Language (XML),Taxonomy,XBRL dimensional taxonomy (XDT),Conceptual data model,Multidimensional data model (MDM),XBRL data model (XBRLDM),Model Driven Architecture (MDA)

论文评审过程：Received 22 August 2012, Revised 7 August 2015, Accepted 2 November 2015, Available online 17 November 2015, Version of Record 3 December 2015.

论文官网地址：https://doi.org/10.1016/j.is.2015.11.001