XBRL Adoption and Capital Market Information Efficiency
نویسندگان
چکیده
As a common standard for global business reporting, eXtensible Business Reporting Language (XBRL) can make up the deficiencies of traditional financial reports in terms standardized disclosure and information use costs, provide firm-specific to report users, reduce level corporate stock price synchronicity, then improve capital market allocation efficiency. Based on data Chinese listed companies from 2005 2011, this paper mainly focuses impact XBRL adoption synchronicity.
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ژورنال
عنوان ژورنال: Journal of Global Information Management
سال: 2021
ISSN: ['1533-7995', '1062-7375']
DOI: https://doi.org/10.4018/jgim.20211101.oa35