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政大機構典藏 > 商學院 > 會計學系 > 期刊論文 > Item 140.119/81387

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題名:	Mandatory Adoption of XBRL and Mutual Funds Flows - Evidence from China
作者:	諶家蘭 Zeng, Jianguang;Wu, Lina;Seng, Jia-Lang
貢獻者:	會計系
關鍵詞:	Agency costs;business information supply chain;disclosure quality;eXtensible Business Report Language (XBRL);information asymmetry;information transparency;mutual funds flows;redemption anomaly
日期:	2015-05
上傳時間:	2016-02-24 16:43:44 (UTC+8)
摘要:	This paper investigates the association between the mandatory adoption of XBRL (eXtensible Business Reporting Language) and mutual funds flows. Based on a sample from mutual funds in China for the period from 2007 to 2013, we provide empirical evidence on the decreased agency costs with the role of XBRL financial reporting standards to reduce information asymmetry. Our results show that the XBRL adoption is significantly negatively associated with mutual funds flows. Our results further indicate that the mandatory adoption of XBRL may lead to more reduction of mutual funds flows for firms with poorer corporate governance than those with better corporate governance. Overall, our findings suggest that information symmetry and transparency is vital to tackle the issue of agency costs in the emerging markets and shed light on the role played by XBRL as a global standard to facilitate business information supply chain around the world.
關聯:	CAFR and JAFF Joint Conference 2015, Hong Kong Polytech University, pp.1-10
資料類型:	conference
顯示於類別:	[會計學系] 期刊論文

文件中的檔案:

檔案	描述	大小	格式	瀏覽次數
42_Mandatory.pdf		302Kb	Adobe PDF2	507	檢視/開啟

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