The Effect of Mandatory XBRL Adoption on CEO Excess Compensation
碩士 === 國立成功大學 === 財務金融研究所碩士在職專班 === 106 === In this study, we examine whether mandatory XBRL adoption reduces CEO excess compensation during SEC mandated years. The mandatory adoption of XBRL, in addition to eliminating costly manual procedures, can likely enhance transparency in financial reporting...
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| Format: | Others |
| Language: | zh-TW |
| Published: |
2018
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| Online Access: | http://ndltd.ncl.edu.tw/handle/y5j3w5 |