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    政大機構典藏 > 商學院 > 會計學系 > 期刊論文 >  Item 140.119/71074


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    题名: Mandatory Adoption of XBRL and Foreign Institutional Investors` Holdings-Evidence from China
    作者: Wang,Tawei;Seng,Jia-Lang
    贡献者: 會計系
    日期: 2014.04
    上传时间: 2014-11-03 17:39:46 (UTC+8)
    摘要: This paper investigates the association between the mandatory adoption of the eXtensible Business Reporting Language (XBRL) in China and foreign institutional investors` interest. Based on a sample from the Shanghai Stock Exchange and the Shenzhen Stock Exchange in the period from 2004 to 2009, our results demonstrate that the adoption of XBRL is positively related to foreign institutional investors` holdings. In addition, though state-owned enterprises (SOEs), compared to non-SOEs, have fewer foreign institutional investors` holdings in our sample period, the adoption of XBRL reduces such differences for non-tradable shares. As China is one of the world`s largest and growing economic entities and an early adopter of XBRL, our findings shed light on the role played by XBRL as a global standard and how it facilitates business information exchange around the world.
    關聯: Journal of Information Systems
    数据类型: article
    DOI 連結: http://dx.doi.org/10.2308/isys-50789
    DOI: 10.2308/isys-50789
    显示于类别:[會計學系] 期刊論文

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