<scp>XBRL</scp> (Extensible Business Reporting Language): Business Reporting with <scp>XML</scp>
Why this work is in the frame
A frame that forgets how it found something cannot be audited. These are the routes that admitted this work.
Bibliographic record
Abstract
Abstract Accounting was developed in response to the demands of business and other organizations and users for relevant and reliable information for decision making. Currently, many companies are providing users with financial information via the Internet. However, often such information must be reentered or cut and pasted by users seeking to analyze it because, as yet, there are no common, generally accepted formats for presenting business information. XBRL (Extensible Business Reporting Language) is currently being developed to overcome this limitation. XBRL provides financial information preparers, analysts, and other users with a standardized method to prepare, publish, and exchange financial information to enhance decision effectiveness and efficiency. This paper traces the development of XBRL, tracing its conceptual roots from SGML and XML, providing examples of its application to financial information, and summarizing its benefits and limitations. An appendix provides a detailed illustration of the steps involved in creating an XBRL document.
Fetched live from OpenAlex and de-inverted. Abstracts are not stored in this database: the inverted indexes are 8.6 GB of the frame’s 9.3 GB of text, and the host has 13 GB free.
Full frame distilled prediction
Teacher imitationNot calibrated prevalence, not ground truth. Human validation pending. Learned from the 10,348 direct Codex labels and 10,348 direct Gemma labels. Candidate is the union of thresholded teacher heads; consensus is their intersection. These outputs are machine_predicted_unvalidated and are not human labels or direct frontier model labels.
Codex and Gemma teacher scores by category
| Category | Codex | Gemma |
|---|---|---|
| Metaresearch | 0.003 | 0.030 |
| Meta-epidemiology (narrow) | 0.001 | 0.001 |
| Meta-epidemiology (broad) | 0.002 | 0.000 |
| Bibliometrics | 0.001 | 0.003 |
| Science and technology studies | 0.000 | 0.000 |
| Scholarly communication | 0.001 | 0.001 |
| Open science | 0.001 | 0.001 |
| Research integrity | 0.001 | 0.001 |
| Insufficient payload (model declined to judge) | 0.000 | 0.001 |
Machine scores (provisional)
The two teacher heads of the student model, read on this work. A score orders the frame for review; it never asserts a category, and the validation status ships verbatim with every row.
Baseline scores from an immature model (maturity gate not passed, 7 training rounds). Scores rank; they never assert a category.
score_only:v0-immature-baseline · verbatim from the scoring run: score_only means the number may rank works, and no category label ships from it