Title :
XBRL in the Chinese Financial Ecosystem
Author :
Li Jimei ; Hu Yuzhou ; Du Meijie
Author_Institution :
Beijing Language & Culture Univ., Beijing, China
Abstract :
The eXtensible Business Reporting Language (XBRL) is one of the most popular formats of business reports. It has been adopted by many countries and regions across the world, including China. This article examines XBRL in China and answers the following questions: What is XBRL technology? How has it been implemented in the financial ecosystem of Mainland China? What are the differences between three major Chinese XBRL taxonomies? It also highlights the challenges and opportunities of carrying out XBRL-based business analysis using the growing big data. This article is part of a special issue on leveraging big data and business analytics.
Keywords :
XML; data analysis; financial data processing; Chinese XBRL taxonomies; Chinese financial ecosystem; XBRL technology; XBRL-based business analysis; big data; extensible business reporting language; Business; China; Competitive intelligence; Computer languages; Ecosystems; Finance; XBRL; big data; business analysis; financial report; information technology;
Journal_Title :
IT Professional
DOI :
10.1109/MITP.2013.59
