The Application of XBRL to Early Banking Warning System

• Main Author: 王姵茹
• Other Authors: 周濟群
• Format: Others
• Language: zh-TW
• Published: 2004
• Online Access: http://ndltd.ncl.edu.tw/handle/55987419426386533768

碩士 === 國立中正大學 === 會計學研究所 === 92 === The traditional method of field supervision has become inadequate due to the continuing emergence of new banks, the openness of various banking business and the short of human resource for financial supervision. To effectively utilize the resource of financial supervision, there is a need for revolution on financial supervision method. A early banking warning system facilitates financial supervision working mainly in that it screens banks and list those to note with priority, so as to utilize the financial supervision effectively and find out problematic banks in time. This research, in the base of the CAMELS Rating System proposed by the FFIEC, studies the government-required report data from banks and the related codes to suggest the index of evaluation for early banking warning system. The researcher used the Web Service to obtain data needed, which can obtain data from the target banks anywhere and anytime. The researcher then, according the second version of the XBRL standard and with the technique of XPath, established a standard taxonomy package of early banking warning system, edited the reports of XBRL early banking warning system automatically with the practice of early banking warning analysis prototype, and collected all the reports from the target banks. The method of percentile ranking was used to elicit the risky or unqualified banks to cross-validate the taxonomy standard established