Article ID | Journal | Published Year | Pages | File Type |
---|---|---|---|---|
553893 | Information & Management | 2014 | 11 Pages |
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.
Keywords
Related Topics
Physical Sciences and Engineering
Computer Science
Information Systems
Authors
Tawei Wang, Ching Yao Wen, Jia-Lang Seng,