Leveraging XBRL Calculation Linkbases to Overcome Semantic Heterogeneity across XBRL Fillings: The Multi-Ontology Multi-Concept Matrix (M3)


In 2008, the US Securities and Exchange Commission (SEC) mandated that large accelerated filers issue financial statements in eXtensible Business Reporting Language (XBRL). One purported benefit of issuing financial statements in a machine readable language is the facilitation of automated inter firm comparisons. However, XBRL, an XML-based language, is… (More)


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