The impact of XBRL adoption in PR China

Decision Support Systems

Volumn 59, Issue 1, 2014, Pages 242-249

  Liu, Chunhui ^a   Luo, Xin ^b   Sia, Choon Ling ^c   O'Farrell, Grace ^a   Teo, Hock Hai ^d  

^a UNIVERSITY OF WINNIPEG   (Canada)

^b UNIVERSITY OF NEW MEXICO   (United States)

^c CITY UNIVERSITY OF HONG KONG   (Hong Kong)

^d NATIONAL UNIVERSITY OF SINGAPORE   (Singapore)

Author keywords

Business value of information technology; Cost of capital; Empirical studies; Transaction cost theory; XBRL (eXtensible Business Reporting Language)

Indexed keywords

ADMINISTRATIVE DATA PROCESSING;

BUSINESS VALUE; COST OF CAPITAL; EMPIRICAL STUDIES; TRANSACTION-COST THEORY; XBRL (EXTENSIBLE BUSINESS REPORTING LANGUAGE);

COSTS;

EID: 84897602422     PISSN: 01679236     EISSN: None     Source Type: Journal    
DOI: 10.1016/j.dss.2013.12.003     Document Type: Article

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