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政大機構典藏 > 商學院 > 會計學系 > 期刊論文 > Item 140.119/98778

Please use this identifier to cite or link to this item: https://nccur.lib.nccu.edu.tw/handle/140.119/98778

Title:	Mandatory Adoption of XBRL and Foreign Investors’ Holdings - Evidence from China
Authors:	Wang, Tawei;Seng, Jia-Lang 諶家蘭
Contributors:	會計系
Keywords:	business information supply chain;eXtensible Business Reporting Language (XBRL);foreign institutional investors;information transparency;state-owned enterprise (SOE)
Date:	2014-10
Issue Date:	2016-07-07 16:13:58 (UTC+8)
Abstract:	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, although 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.
Relation:	Journal of Information Systems (NSC A ranked journal, AAA flagship academic journal), 28(2), 127-147
Data Type:	article
DOI 連結:	http://dx.doi.org/10.2308/isys-50789
DOI:	10.2308/isys-50789
Appears in Collections:	[會計學系] 期刊論文

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