Mandatory Adoption of XBRL and Foreign Institutional Investors’ Holdings: Evidence from China

Research output: Contribution to journalArticlepeer-review

Original languageEnglish
Pages (from-to)127-147
Number of pages21
JournalJournal of Information Systems
Volume28
Issue number2
DOIs
StatePublished - Sep 1 2014

ASJC Scopus Subject Areas

  • Management Information Systems
  • Software
  • Information Systems
  • Accounting
  • Human-Computer Interaction
  • Information Systems and Management
  • Management of Technology and Innovation

Keywords

  • business information supply chain
  • eXtensible Business Reporting Language (XBRL)
  • foreign institutional investors
  • information transparency
  • state-owned enterprise (SOE)

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