2014
DOI: 10.1016/j.dss.2013.12.003
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The impact of XBRL adoption in PR China

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Cited by 43 publications
(39 citation statements)
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“…Valentinetti et al [10] found that government and regulatory agency policies play an important role in accelerating XBRL adoption. Liu et al [11] confirmed through empirical research that China has found XBRL cost-cutting benefits in the early stage of XBRL adoption, which provides useful information for regulators to consider mandatory use of XBRL. Bharosa [12] pointed out that "business-to-government information exchange is the next frontier to reduce government spending while improving performance", which indicates that the improvement of government efficiency is also the driving force for the development of XBRL.…”
Section: Introductionmentioning
confidence: 94%
“…Valentinetti et al [10] found that government and regulatory agency policies play an important role in accelerating XBRL adoption. Liu et al [11] confirmed through empirical research that China has found XBRL cost-cutting benefits in the early stage of XBRL adoption, which provides useful information for regulators to consider mandatory use of XBRL. Bharosa [12] pointed out that "business-to-government information exchange is the next frontier to reduce government spending while improving performance", which indicates that the improvement of government efficiency is also the driving force for the development of XBRL.…”
Section: Introductionmentioning
confidence: 94%
“…Results show that a company's innovativeness is positively related to the extent of overall disclosures, including the voluntary disclosure in XBRL. Given this positive effect of voluntary XBRL reporting on innovativeness, it becomes understandable that authors expect XBRL to "develop into the global data standard for business financial reporting with the potential to change the way that decisions are made" (Liu et al, 2014a). Therefore, the managerial implications of XBRL become evident and provide additional capacity to managerial decision-making processes.…”
Section: Making For Financial and Non-financial Datamentioning
confidence: 99%
“…Problemem odziaływania elektronicznego formatu wymiany danych na rynek kapitałowy zajmowali się m.in. Yen, Wang (2015), Liu, Luo, Sia, O'Farrell, Teo (2014), Doolin, Troshani (2004), Fang, Levine, (2011), Efendi, Park, Smith (2014), Dong, Zhen, Lin, Ni (2013), Zhen, Lin, Ni (2012) oraz Chen, Harris, Li, Wu (2015). Jednym z potencjalnych skutków zastosowania XBRL na potrzeby raportowania finansowego na rynku kapitałowym może być zmniejszenie asymetrii informacyjnej pomiędzy uczestnikami rynku.…”
Section: Wprowadzenieunclassified