This paper proposes the Topical Link Model (TLM), which can be used as a framework to integrate information of a specific decision topic in financial reports formatted in the eXtensible Business Reporting Language (XBRL). Building on link analysis and Topic Maps concepts, this study demonstrates that the TLM allows users and preparers of XBRL-formatted financial reports to operationalize the Generic Linkbase, an existing XLink semantic tool embedded in XBRL, to integrate topic-centric information. To validate the merits of integrating information in financial reports based on TLM, this study implements a preliminary evaluation exercise that integrates quantitative and qualitative information in XBRL-formatted financial reports. The results from the exercise demonstrates that XLink, as a semantic tool, can have broader applications because it provides detailed and insightful “links” among elements in financial reports.

本文提出了主题链接模型（TLM），该主题链接模型可以用作在可扩展业务报告语言（XBRL）格式的财务报告中集成特定决策主题信息的框架。建立在链接分析和主题图概念的基础上，这项研究表明TLM允许XBRL格式的财务报告的用户和准备者操作通用链接库（Generic Linkbase）（一种嵌入在XBRL中的现有XLink语义工具）来集成以主题为中心的信息。为了验证基于TLM的在财务报告中整合信息的优点，本研究实施了初步评估活动，该评估工作将定量和定性信息整合到XBRL格式的财务报告中。练习的结果表明，XLink作为一种语义工具，