| dc.contributor | 會計系 | |
| dc.creator (作者) | Wang, T.;Wen, C.Y.;Seng, Jia-Lang | |
| dc.creator (作者) | 諶家蘭 | zh_TW |
| dc.date (日期) | 2014-04 | |
| dc.date.accessioned | 3-Jun-2015 11:19:26 (UTC+8) | - |
| dc.date.available | 3-Jun-2015 11:19:26 (UTC+8) | - |
| dc.date.issued (上傳時間) | 3-Jun-2015 11:19:26 (UTC+8) | - |
| dc.identifier.uri (URI) | http://nccur.lib.nccu.edu.tw/handle/140.119/75545 | - |
| 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. © 2014 Elsevier B.V. | |
| dc.format.extent | 519979 bytes | - |
| dc.format.mimetype | application/pdf | - |
| dc.relation (關聯) | Information and Management, 51(3), 336-346 | |
| dc.subject (關鍵詞) | Administrative data processing; Better performance; Business information; eXtensible Business Reporting Language (XBRL); Financial reporting; Institutional factors; Institutional theory; International business; State-owned enterprise; Industry | |
| dc.title (題名) | The association between the mandatory adoption of XBRL 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 | |
