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政大機構典藏 > 商學院 > 會計學系 > 期刊論文 > Item 140.119/71066

Please use this identifier to cite or link to this item: https://nccur.lib.nccu.edu.tw/handle/140.119/71066

Title:	XBRL、代理成本與績效水平-基于中國開放式基金市場的證據
Authors:	曾建光;伍利娜;諶家蘭;王立彥
Contributors:	會計系
Date:	2013.11
Issue Date:	2014-11-03 17:15:58 (UTC+8)
Abstract:	The China Securities Regulatory Commission has mandated the XBRL as the only financial reporting technology to file the daily reports,quarterly reports,annual reports and funds notices of mutual funds since 2010. The XBRL mandate is implemented with the free online XBRL reader provided by CSRC to facilitate the investors to access financial information in a timely manner. This global and revolutionary approach to information disclosure greatly reduces the investors’ information search costs. Information asymmetry has been mitigated due to the XBRL mandate. This regulatory change provides us a natural experiment context to study the relation of mutual funds’ pre-and post-adoption agency costs and performance. Our findings show that the mandatory adoption of XBRL has decreased the agency costs and increased the fund performance.
Relation:	會計研究,11, 88-94
Data Type:	article
Appears in Collections:	[會計學系] 期刊論文

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