Integrating XBRL data with textual information in Chinese: A semantic web approach

Chi-Chun Chou, C. Janie Chang, Jacob Peng

Research output: Contribution to journalArticlepeer-review


Due to formatting differences, the difficulties of processing the textual disclosures and integrating them with quantitative financial data are well documented in the literature. Using a design science methodology, this paper describes a method that automatically extracts relevant textual data from annual reports published in Chinese. These extracted words are then mapped to a knowledge framework we proposed. This paper shows that it is technologically feasible to reorganize the MD&A contents into any given knowledge structure to improve the search capability, readability, and cohesiveness of the MD&A contents. Finally, we demonstrate a prototype system that uses semantic web technology to achieve information integration that presents XBRL formatted accounting data with relevant textual disclosures together to assist user decision making.
Original languageAmerican English
JournalInternational Journal of Accounting Information Systems
StatePublished - Jun 2016


  • Text analytics
  • Business information retrieval
  • Integration of financial and non-financial information
  • XBRL


  • Computer Sciences
  • Library and Information Science

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