کد مقاله | کد نشریه | سال انتشار | مقاله انگلیسی | نسخه تمام متن |
---|---|---|---|---|
553893 | 873556 | 2014 | 11 صفحه PDF | دانلود رایگان |
عنوان انگلیسی مقاله ISI
The association between the mandatory adoption of XBRL and the performance of listed state-owned enterprises and non-state-owned enterprises in China
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کلمات کلیدی
موضوعات مرتبط
مهندسی و علوم پایه
مهندسی کامپیوتر
سیستم های اطلاعاتی
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چکیده انگلیسی
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.
ناشر
Database: Elsevier - ScienceDirect (ساینس دایرکت)
Journal: Information & Management - Volume 51, Issue 3, April 2014, Pages 336–346
Journal: Information & Management - Volume 51, Issue 3, April 2014, Pages 336–346
نویسندگان
Tawei Wang, Ching Yao Wen, Jia-Lang Seng,