Does XBRL adoption improve earnings informativeness?
碩士 === 國立成功大學 === 會計學系 === 103 === This study provides the first empirical evidence that the informativeness of future earnings will be affected by adopting eXtensible Business Reporting Language (XBRL), which has been required by the Securities Exchange Commission (SEC) since January 30, 2009. Give...
| Main Authors: | , |
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| Format: | Others |
| Language: | en_US |
| Published: |
2015
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| Online Access: | http://ndltd.ncl.edu.tw/handle/05082793010430874552 |