| dc.contributor | 會計系 | - |
| dc.creator (作者) | 諶家蘭 | - |
| dc.creator (作者) | Wang, Tawei ; Wen, Ching-Yao ; Seng, Jia-Lang | - |
| dc.date (日期) | 2014-04 | - |
| dc.date.accessioned | 23-Apr-2015 13:58:02 (UTC+8) | - |
| dc.date.available | 23-Apr-2015 13:58:02 (UTC+8) | - |
| dc.date.issued (上傳時間) | 23-Apr-2015 13:58:02 (UTC+8) | - |
| dc.identifier.uri (URI) | http://nccur.lib.nccu.edu.tw/handle/140.119/74762 | - |
| dc.description.abstract (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. | - |
| dc.format.extent | 519979 bytes | - |
| dc.format.mimetype | application/pdf | - |
| dc.relation (關聯) | Information and Management (Top 10 NSC A Ranked Journal, SSCI/SCI), 51(3), 336-346 | - |
| dc.subject (關鍵詞) | eXtensible Business Reporting Language (XBRL);State-owned enterprise (SOE);Institutional theory;Business information supply chain | - |
| dc.title (題名) | Mandatory Adoption of XBRL Standards and the Performance of Listed State-Owned Enterprises and Non-State-Owned Enterprises in China | - |
| dc.type (資料類型) | article | en |
| dc.identifier.doi (DOI) | 10.1016/j.im.2014.02.006 | - |
| dc.doi.uri (DOI) | http://dx.doi.org/10.1016/j.im.2014.02.006 | - |
