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    政大機構典藏 > 商學院 > 會計學系 > 期刊論文 >  Item 140.119/74762


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    題名: Mandatory Adoption of XBRL Standards and the Performance of Listed State-Owned Enterprises and Non-State-Owned Enterprises in China
    作者: 諶家蘭
    Wang, Tawei;Wen, Ching-Yao;Seng, Jia-Lang
    貢獻者: 會計系
    關鍵詞: eXtensible Business Reporting Language (XBRL);State-owned enterprise (SOE);Institutional theory;Business information supply chain
    日期: 2014-04
    上傳時間: 2015-04-23 13:58:02 (UTC+8)
    摘要: This paper investigates the impact of the mandatory adoption of the eXtensible Business Reporting Language (XBRL) on the performance of listed state-owned enterprises (SOEs) and non-SOEs. Building on institutional theory, we hypothesize and determine that non-SOEs benefit from the adoption of XBRL by operating more effectively, which results in better performance. Due to the institutional factors, for SOEs, financial report users still need much more information in addition to financial reports before they can make appropriate decisions. Implications on the use of XBRL-formatted financial reporting information for international business with the existence of SOEs in China are discussed herein.
    關聯: Information and Management (Top 10 NSC A Ranked Journal, SSCI/SCI), 51(3), 336-346
    資料類型: article
    DOI 連結: http://dx.doi.org/10.1016/j.im.2014.02.006
    DOI: 10.1016/j.im.2014.02.006
    顯示於類別:[會計學系] 期刊論文

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