The association between the mandatory adoption of XBRL and the performance of listed state-owned enterprises and non-state-owned enterprises in China

David Wang; Ching Yao Wen; Jia-Lang Seng; Tawei (David) Wang

doi:10.1016/j.im.2014.02.006

The association between the mandatory adoption of XBRL and the performance of listed state-owned enterprises and non-state-owned enterprises in China

David Wang
, Ching Yao Wen
, Jia-Lang Seng
, Tawei (David) Wang

DePaul University

University of Hawai'i at Manoa
National Chengchi University

Research output: Contribution to journal › Article › peer-review

Original language	American English
Journal	Information & Management
DOIs	https://doi.org/10.1016/j.im.2014.02.006
State	Published - 2014

Disciplines

Business
Accounting

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10.1016/j.im.2014.02.006License: Unspecified

Cite this

@article{18c69921e2da4e8eb21bcf6ca10d24d0,

title = "The association between the mandatory adoption of XBRL and the performance of listed state-owned enterprises and non-state-owned enterprises in China",

author = "David Wang and Wen, \{Ching Yao\} and Jia-Lang Seng and Wang, \{Tawei (David)\}",

note = "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.",

year = "2014",

doi = "10.1016/j.im.2014.02.006",

language = "American English",

journal = "Information \& Management",

}

TY - JOUR

T1 - The association between the mandatory adoption of XBRL and the performance of listed state-owned enterprises and non-state-owned enterprises in China

AU - Wang, David

AU - Wen, Ching Yao

AU - Seng, Jia-Lang

AU - Wang, Tawei (David)

N1 - 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.

PY - 2014

Y1 - 2014

UR - http://www.sciencedirect.com/science/article/pii/S0378720614000214

U2 - 10.1016/j.im.2014.02.006

DO - 10.1016/j.im.2014.02.006

M3 - Article

JO - Information & Management

JF - Information & Management

ER -

The association between the mandatory adoption of XBRL and the performance of listed state-owned enterprises and non-state-owned enterprises in China

Disciplines

Access to Document

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