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政大典藏 > College of Commerce > Department of Accounting > Periodical Articles > Item 140.119/74762

Please use this identifier to cite or link to this item: https://nccur.lib.nccu.edu.tw/handle/140.119/74762

Title:	Mandatory Adoption of XBRL Standards and the Performance of Listed State-Owned Enterprises and Non-State-Owned Enterprises in China
Authors:	諶家蘭 Wang, Tawei;Wen, Ching-Yao;Seng, Jia-Lang
Contributors:	會計系
Keywords:	eXtensible Business Reporting Language (XBRL);State-owned enterprise (SOE);Institutional theory;Business information supply chain
Date:	2014-04
Issue Date:	2015-04-23 13:58:02 (UTC+8)
Abstract:	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.
Relation:	Information and Management (Top 10 NSC A Ranked Journal, SSCI/SCI), 51(3), 336-346
Data Type:	article
DOI link:	http://dx.doi.org/10.1016/j.im.2014.02.006
DOI:	10.1016/j.im.2014.02.006
Appears in Collections:	[Department of Accounting] Periodical Articles

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