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• W1969136777 startingPage "127" @default.
• W1969136777 abstract "ABSTRACT This paper investigates the association between the mandatory adoption of the eXtensible Business Reporting Language (XBRL) in China and foreign institutional investors' interest. Based on a sample from the Shanghai Stock Exchange and the Shenzhen Stock Exchange in the period from 2004 to 2009, our results demonstrate that the adoption of XBRL is positively related to foreign institutional investors' holdings. In addition, although state-owned enterprises (SOEs), compared to non-SOEs, have fewer foreign institutional investors' holdings in our sample period, the adoption of XBRL reduces such differences for non-tradable shares. As China is one of the world's largest and growing economic entities and an early adopter of XBRL, our findings shed light on the role played by XBRL as a global standard and how it facilitates business information exchange around the world." @default.
• W1969136777 created "2016-06-24" @default.
• W1969136777 creator A5018868105 @default.
• W1969136777 creator A5033868166 @default.
• W1969136777 date "2014-04-01" @default.
• W1969136777 modified "2023-10-03" @default.
• W1969136777 title "Mandatory Adoption of XBRL and Foreign Institutional Investors' Holdings: Evidence from China" @default.
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• W1969136777 doi "https://doi.org/10.2308/isys-50789" @default.
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