政大機構典藏-National Chengchi University Institutional Repository(NCCUR):Item 140.119/81387
English  |  正體中文  |  简体中文  |  Post-Print筆數 : 27 |  全文笔数/总笔数 : 109952/140887 (78%)
造访人次 : 46289987      在线人数 : 1520
RC Version 6.0 © Powered By DSPACE, MIT. Enhanced by NTU Library IR team.
搜寻范围 查询小技巧：
  • 您可在西文检索词汇前后加上"双引号"，以获取较精准的检索结果
  • 若欲以作者姓名搜寻，建议至进阶搜寻限定作者字段，可获得较完整数据
    •  进阶搜寻
    政大機構典藏 > 商學院 > 會計學系 > 期刊論文 >  Item 140.119/81387


    请使用永久网址来引用或连结此文件: https://nccur.lib.nccu.edu.tw/handle/140.119/81387


    题名: Mandatory Adoption of XBRL and Mutual Funds Flows - Evidence from China
    作者: 諶家蘭
    Zeng, Jianguang;Wu, Lina;Seng, Jia-Lang
    贡献者: 會計系
    关键词: 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
    上传时间: 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
    数据类型: conference
    显示于类别:[會計學系] 期刊論文

    文件中的档案:

    档案 描述 大小格式浏览次数
    42_Mandatory.pdf302KbAdobe PDF2507检视/开启


    在政大典藏中所有的数据项都受到原著作权保护.


    社群 sharing

    著作權政策宣告 Copyright Announcement
    1.本網站之數位內容為國立政治大學所收錄之機構典藏，無償提供學術研究與公眾教育等公益性使用，惟仍請適度，合理使用本網站之內容，以尊重著作權人之權益。商業上之利用，則請先取得著作權人之授權。
    The digital content of this website is part of National Chengchi University Institutional Repository. It provides free access to academic research and public education for non-commercial use. Please utilize it in a proper and reasonable manner and respect the rights of copyright owners. For commercial use, please obtain authorization from the copyright owner in advance.

    2.本網站之製作，已盡力防止侵害著作權人之權益，如仍發現本網站之數位內容有侵害著作權人權益情事者，請權利人通知本網站維護人員(nccur@nccu.edu.tw)，維護人員將立即採取移除該數位著作等補救措施。
    NCCU Institutional Repository is made to protect the interests of copyright owners. If you believe that any material on the website infringes copyright, please contact our staff(nccur@nccu.edu.tw). We will remove the work from the repository and investigate your claim.
    DSpace Software Copyright © 2002-2004  MIT &  Hewlett-Packard  /   Enhanced by   NTU Library IR team Copyright ©   - 回馈