| dc.contributor | 會計系 | en_US |
| dc.creator (作者) | 曾建光;伍利娜;諶家蘭;王立彥 | zh_TW |
| dc.date (日期) | 2013.11 | en_US |
| dc.date.accessioned | 3-Nov-2014 17:15:58 (UTC+8) | - |
| dc.date.available | 3-Nov-2014 17:15:58 (UTC+8) | - |
| dc.date.issued (上傳時間) | 3-Nov-2014 17:15:58 (UTC+8) | - |
| dc.identifier.uri (URI) | http://nccur.lib.nccu.edu.tw/handle/140.119/71066 | - |
| dc.description.abstract (摘要) | 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. | en_US |
| dc.format.extent | 654508 bytes | - |
| dc.format.mimetype | application/pdf | - |
| dc.language.iso | en_US | - |
| dc.relation (關聯) | 會計研究,11, 88-94 | en_US |
| dc.title (題名) | XBRL、代理成本與績效水平-基于中國開放式基金市場的證據 | en_US |
| dc.type (資料類型) | article | en |
