A Storage and Query Mechanism of XBRL Data Based on Native XML Database

Abstract

As a language for the electronic communication of business and financial data, XBRL is popular with many countries and organizations. For the storage and query problem of taxonomies and instances, which meet the XBRL 2.1 Specification, a storage and query mechanism of XBRL data based on native XML database, Native XBRL Storage and Query Approach, is proposed and achieved in this paper. Theoretical analysis and experimental results show that this mechanism could improve the query efficiency of financial reporting in a database effectively.