An XBRL Taxonomy for Insiders' Information in Public Company's Annual Report
| Autor: | Hua-Peng Wang, 王化鵬 |
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| Rok vydání: | 2005 |
| Druh dokumentu: | 學位論文 ; thesis |
| Popis: | 93 The disclosure of business information with business reports is a typical way to alleviate the situation of asymmetric information between company insiders and investors. However, the traditional e-reporting formats (PDF, Word, HTML) are easy for human beings to read but difficult for computers to perform analysis. XBRL, which uses taxonomies to give meaning to contents within business reports is an XML-based standard designed to facilitate the preparation, publication, and analysis of business reporting information. To date, the acknowledged or approved taxonomies by XBRL International and the relevant taxonomy studies in Taiwan are mostly about financial statement information. However, to fully interpret a company’s business results, non-financial statement information should be as important as information within financial statements. The study builds an XBRL taxonomy for insiders’ information in public company’s annual report as a starting point for the development of non-financial information taxonomies thereafter. The taxonomy is built according to relevant articles and attached tables of Criteria Governing Information to be Published in Annual Reports of Public Companies and is specification 2.1 compliant. The study also creates instance documents based on the insiders’ information of a dummy company to demonstrate the feasibility of reporting such information with XBRL. Furthermore, we use MSXML 4.0 and Visual Basic to design a program which can generate HTML table outputs according to contents within instance documents. The program can also perform analyses toward instance documents to show the efficiency and convenience brought by XBRL. |
| Databáze: | Networked Digital Library of Theses & Dissertations |
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