重新分类以符合要求
Reclassified to Conform
浏览论文内容
中文总结 AI 辅助
本研究将财务报表跨申报文件的重建建模为优化问题，通过整数规划选择编辑以追踪行项目，实现高准确率并生成变更记录。
中文摘要 AI 辅助
一家公司多年的财务报表必须从许多申报文件中拼凑而成。每份申报文件可能对其行项目进行重命名、合并、拆分或移动，并且仅重述最近两三年以保持一致性。申报文件在连续报表之间没有提供一致的、机器可读的映射，而且行项目的标签或其XBRL标记都不是固定的。我们将重建视为一个优化问题。一个标记如果在连续申报文件之间保持其数字不变，则被视为同一行项目，并且在进行任何编辑权衡之前，此类连续段被连接成链。在每个申报文件之间的边界处，列出通过其种类所需检查的候选编辑，每个编辑附带其将解释的链端点以及一个价格，该价格衡量其要求读者相信超出申报文件所显示内容的程度。一个整数规划选择所列出编辑中成本最低的集合，以恰好解释每一行一次，所选编辑则追踪每行项目在各申报文件中的轨迹。结果是一份报表，其行项目在每一年都跟随同一行，在每份申报文件的重述窗口内具有可比性，并在数字被重述或推导处进行标记，采用任何申报文件的布局，每个数字都引用自声明该数字的申报文件，并且每个声明的总计都经过重新核对。在随机抽取的200家公司中，可核对的总计中有99.9%相加正确。在124家具有可用供应商比较的公司中，该方法跟踪的行项目与供应商序列在双方都填充的单元格上有96%的一致率，比仅使用标记多覆盖10%的单元格，并在这些单元格上与供应商有90%的一致率。该方法还生成了每家公司在其报告中更改内容的记录。
英文摘要
A company's financial statements over many years must be assembled from many filings. Each filing may rename, combine, split or move its lines, and restates only the last two or three years to match. Filings provide no consistent, machine-readable mapping between successive statements, and neither a line's label nor its XBRL tag is fixed. We treat the reconstruction as an optimization problem. A tag that keeps its numbers from one filing to the next is taken to be the same line, and such runs are joined into strands before any edit is weighed. At each boundary between filings, the candidate edits that pass the check their kind requires are listed, each with the strand endpoints it would explain and a price for how much it asks the reader to believe beyond what the filings show. An integer program picks the cheapest set of the listed edits that accounts for every line exactly once, and the chosen edits trace each line through the filings. The result is a statement whose rows follow one line across every year, comparable within each filing's restated window and marked where a number was restated or derived, in any filing's layout, with each number cited to the filing that stated it and each declared total re-checked. On 200 companies drawn at random, 99.9% of the totals that can be checked add up. Among the 124 with a usable vendor comparison, the lines the method follows agree with the vendor's series on 96% of the cells both fill, reach 10% more cells than a tag alone and agree with the vendor on 90% of those. The method also yields a record of what each company changed in its reporting.
发表机构
- Kepler AI
机构由 AI 辅助整理，请以论文原文为准。
