The association between the mandatory adoption of XBRL and the performance of listed state-owned enterprises and non-state-owned enterprises in China
Year of publication: |
2014
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Authors: | Wang, Tawei ; Wen, Ching Yao ; Seng, Jia-lang |
Published in: |
Information & management : the internat. journal of management processes and systems ; journal of IFIP Users Group. - Amsterdam : Elsevier, ISSN 0378-7206, ZDB-ID 432134-0. - Vol. 51.2014, 3, p. 336-346
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Subject: | eXtensible Business Reporting Language (XBRL) | State-owned enterprise (SOE) | Institutional theory | Business information supply chain | Öffentliches Unternehmen | Public enterprise | China | Unternehmenserfolg | Firm performance | Berichtswesen | Reporting | Lieferkette | Supply chain | Jahresabschluss | Financial statement | Corporate Governance | Corporate governance |
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