| Vol-1890 urn:nbn:de:0074-1890-1 Copyright © 2017 for the individual papers by the papers' authors. Copying permitted for private and academic purposes. This volume is published and copyrighted by its editors.

# XBRLAT 2017
XBRL Academic Track Proceedings

### Proceedings of the XBRL Academic Track
co-located with Eurofiling XBRL week in Frankfurt and 19th XBRL Europe day (XBRL 2017)

### Frankfurt, Germany, June 7-8, 2017.

Edited by

### Mariano Rico *
María Mora **

* Universidad Politécnica de Madrid, Artificial Intelligence Department, Ontology Engineering Group, Boadilla del Monte, 28660 Madrid, Spain
** CDP, 71 Queen Victoria St, London EC4V 4AY, UK

## Table of Contents

### Keynote

- Artificial senses: measuring finance and the economy at the relevant speed and scale
  Francis Gross

### Long abstracts

- Structured data for natural capital accounting and green GDP in the UK by 2020
  Liv Watson, Brad Monterio
- Semantic interoperability in XBRL reports via collaborative ontology mappings and linked data principles
  Boris Villazon-Terrazas, Freddy Priyatna, Jose-Luis Redondo-Garcia, Nandana Mihindukulasooriya
- Formula language progress, comparisons with formula linkbase
  Herman Fischer
- How to use table Linkbase information to facilitate XBRL report analysis
  Jean-Paul Daisomont, Denis Robinet
- XBRL analytics with OIM
  Ian Hicks, Mark Goodhand

### Full papers

- The relevance of XBRL voluntary disclosure for stock markets: the role of corporate governance
  Denis Cormier, Dominique Dufour, Philippe Luu, Pierre Teller
- The dilemma of XBRL-XML versus XBRL-JSON regarding linkage of financial information
  Christian Beelitz
- Porting the xEBR taxonomy to a linked open data compliant format
  Thierry Declerck, Dagmar Gromann
- Consolidation levels of financial statements: options according to XBRL dimensional characteristics and filing rules
  Ignacio Boixo, Ignacio Santos
- Semantic approach to financial data integration for enabling new insights
  Emmanuel Asimadi, Stephan Reiff-Marganiec, Brian Donnelly, Josef Baker, Daren Fang
- Integration of real-time analysis of big data into sustainability attributes
  Zabihollah Rezaee, Saeid Homayoun, Maria Mora

2017-08-11: submitted by Mariano Rico, metadata incl. bibliographic data published under Creative Commons CC0
2017-08-11: published on CEUR-WS.org |valid HTML5|