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政大典藏 > College of Commerce > Department of Accounting > Periodical Articles > Item 140.119/75545

Please use this identifier to cite or link to this item: https://nccur.lib.nccu.edu.tw/handle/140.119/75545

Title:	The association between the mandatory adoption of XBRL and the performance of listed state-owned enterprises and non-state-owned enterprises in China
Authors:	Wang, T.;Wen, C.Y.;Seng, Jia-Lang 諶家蘭
Contributors:	會計系
Keywords:	Administrative data processing;Better performance;Business information;eXtensible Business Reporting Language (XBRL);Financial reporting;Institutional factors;Institutional theory;International business;State-owned enterprise;Industry
Date:	2014-04
Issue Date:	2015-06-03 11:19:26 (UTC+8)
Abstract:	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. © 2014 Elsevier B.V.
Relation:	Information and Management, 51(3), 336-346
Data Type:	article
DOI link:	http://dx.doi.org/10.1016/j.im.2014.02.006
DOI:	10.1016/j.im.2014.02.006
Appears in Collections:	[Department of Accounting] Periodical Articles

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