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Extrakce informací ze zpráv o finančním stavu společností
Gramatová, Nikola
Investors strive to predict stock market returns, but it is a challenging task. Re-searchers have proposed various strategies as potential ways to forecast stock returns. Recently, data analytics and natural language processing have emerged as promising methods. This project aims to explore the use of natural language processing to predict changes in stock prices. The focus is on analyzing firms' 10-K and 10-Q reports to identify sentiment.
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Electronic financial reporting
Kapusta, Michal ; Mejzlík, Ladislav (advisor) ; Pelák, Jiří (referee)
This thesis explores current and future possible uses of ICT in financial reporting, describes the properties, usage and implementation of EDI and XBRL, describes the concept of online reporting and continuous auditing, introduces the area of artificial intelligence and expert systems and their application in accounting and auditing, describes development and application of FRAANK for extraction of financial data from EDGAR repository, describes the implementation of continuous auditing in Siemens and finally states the possible reasons, why the technologies are not used to their full potential.
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Evidence of Accounting in a Computer-based Environment
Ďurianová, Gabriela ; Mejzlík, Ladislav (advisor) ; Králíček, Vladimír (referee) ; Pelák, Jiří (referee) ; Tumpach, Miloš (referee)
The doctoral thesis deals with the evidence in accounting in terms of Information and Communication Technologies. The aim of the thesis is to gather all of the available information about the ICT in accounting, to emphasize the impacts of ICT on accounting and following draw the attention to the risks which result from the application of ICT. In order to achieve the aim the qualitative analysis and the search of the accessible information resources are used. Some parts of the thesis are demonstrated on examples. The purpose of single chapters is to discuss, according to the theoretical base defined, subsequently all phases of the life cycle of accounting documents which are presented as financial statements at the output from the accounting. Special attention is given to accounting evidence. The last part of the thesis has application nature. The use of XML in financial reporting is demonstrated there in the real existing and secured systems based on ICT. According to the analysis made I came to the conclusion that because of the requirement for the reliability of accounting the internal control system has growing importance. Regardless the technologies used there is need to preserve the evidence at the level of accounting record during all of its life cycle phases -- when it is made out or received, when it is transferred, conversed to some other form and archived. I dealt also with another important phase of the life cycle of accounting records -- with the evidential financial reporting. There I came to conclusion that key phases are following: Firstly, there is need to provide evidential linkage between bookkeeping and the statements assembled. Further it is crucial to assure secured transfer of the statements to the final storage place or publishing location of the statements. Finally it is desirable to consider trustworthy storage place for the statements and also its evidential method of publishing them on the web. It is possible to deduce from the statistics available that information and procedures described in the thesis do not correspond with the actual ordinary practice in the Czech Republic. More likely it can be seen as a sum of the knowledge which can be technically and legally used by the accounting entities. Its wider use can be expected in the following years.
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Podpora firemního reportingu za pomoci XBRL
Holík, Jakub
This work examines current situation on the reporting field of enterprises, kind of reports from the content and the form point of view. Moreover this work compares approaches about XBRL report's processing and designs application's solution, that uses one from these approaches. The solution's goal is to increase the efficiency of a work by exchange of informations related to financial and nonfinancial reporting within and outside of enteprises.
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Use of XBRL for corporate reporting and data exchange
Schlesinger, Karel ; Mejzlík, Ladislav (advisor) ; Pelák, Jiří (referee)
The aim of my thesis is to demonstrate the potential of eXtensible Business Reporting Language in the field of corporate reporting and data exchange. XBRL is still little known in the Czech Republic; that is why the first part of the work focuses primarily on the explanation of the basic principles on which this language is founded. Further, the functionality of applications for working with XBRL will be described, followed by an analysis of the benefits that this language can bring to its users. The thesis also covers various approaches that the reporting companies can use when implementing XBRL and analyzes the areas suitable for the introduction of XBRL in the Czech Republic. The last part of the work describes the practical experience with the creation and subsequent use of XBRL instance documents.
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Využití formátu XBRL pro analýzu účetních dat
Šťastný, Daniel ; Kosek, Jiří (advisor) ; Hendl, Petr (referee)
This thesis demonstrates the use of XML (eXtensible Markup Language) instance documents based on XBRL taxonomy (eXtensible Business Reporting Language) for financial statement analysis. It illustrates how XBRL could change data workflow in order to decrease the costs of maintaining, reporting and analyzing financial data. The practical output is a software extension of MS Excel that can read and analyze online XBRL documents prepared as HTML with embedded XBRL. The theoretical part comprises an explanation of the technical background XBRL and important data workflows related to financial analysis and reporting financial data.
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XBRL Data Standard
Najmanová, Veronika ; Vašek, Libor (advisor) ; Procházka, David (referee)
This paper examines and summarizes the data standard XBRL. The paper explains taxonomies and describes the most important institutions involved in the development and adoption of XBRL as a format for reporting financial and non-financial information in the world. Most attention is devoted to the implementation of XBRL in various parts of the world and in the Czech Republic. The practical part is focused on the possibilities of using XBRL in the Czech Republic and the evaluation of readiness of the Czech environment for the adoption of XBRL in comparison with other countries in the world.
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Aspects and contexts of electronic financial reporting
Velechovská, Lenka ; Mejzlík, Ladislav (advisor) ; Müllerová, Libuše (referee) ; Juhászová, Zuzana (referee)
Dissertation thesis in theoretical part deals with the influence of information and communication technologies on financial reporting, discusses the financial reporting aspects of the Internet, describes the characteristics and use of XML and XBRL, identifies opportunities and risks of electronic documents and possible changes in the work of auditors. Practical part provides an empirical survey on how financial statements are being published in the Czech Republic via the Internet. The sample of entities identifies and then presents the place and form of disclosure of financial statements to users with a view to regulating the relevant legislation.
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Elektronické účetnictví
Krofiková, Jana ; Velechovská, Lenka (advisor)
Bakalářská práce se věnuje využití výpočetní techniky a internetu v účetnictví. Od vysvětlení pojmů účetního a elektronického účetního dokladu se dostává přes charakteristiku elektronického podpisu až k poskytování účetních aplikací na dálku. Dále se zabývá budoucností účetního výkaznictví a jeho zveřejňování na internetu, především značkovacím jazykem XBRL. Praktická část práce popisuje využití výše uvedených nástrojů, poskytované služby a technologie ve firmě Účetnictví on-line, s.r.o.
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Podpora podniku při přechodu na Mezinárodní účetní standardy
Drha, Jiří ; Mejzlík, Ladislav (advisor) ; Petrů, Tomáš (referee)
Diplomová práce je zaměřena na tematiku přechodu českých podniků na Mezinárodní účetní standardy IAS/IFRS s dopady na prezentaci účetních závěrek. První část práce tvoří rozbor vybraných standardů, které mají vztah k účetním výkazům. Druhá část popisuje základní odlišnosti a podobnosti ve výkaznictví mezi českou legislativou a IAS/IFRS. Třetí kapitola hodnotí význam technologie XBRL pro budoucnost světového výkaznictví. Praktická část diplomové práce se zabývá postupy konverze českých podniků a obsahuje konkrétní nabídku na přechod na IAS/IFRS, jak ji zprostředkovává významná konzultantská společnost.
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