XBRL and Corporate Governance

Kao-hua Yao (), Si-pei Xiao and Jing-jing Li
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Kao-hua Yao: Hunan University
Si-pei Xiao: Hunan University
Jing-jing Li: Hunan University

Chapter Chapter 43 in The 19th International Conference on Industrial Engineering and Engineering Management, 2013, pp 403-412 from Springer

Abstract: Abstract A study boom on XBRL has been launched globally. Our paper examines the relationship between XBRL disclosure and corporate governance, along with the impact of XBRL on the company’s operational capability, using relevant samples of Chinese listed companies. Through performing Logistic regression, we find that most variables are not significant. However, in the study in depth, we use the method of Forward in Logistic regression to examine the effect of the variables one by one. And the result shows that removing “Gov” greatly reduces the overall effect of the model. So we document the link between corporate governance and financial statements disclosed in the form of XBRL, which also have positive correlation with the company size. We hope the conclusions in this article will help and inspire the application of XBRL in China.

Keywords: Corporate governance; Information disclosure; Information asymmetry; XBRL (search for similar items in EconPapers)
Date: 2013
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Persistent link: https://EconPapers.repec.org/RePEc:spr:sprchp:978-3-642-38427-1_43

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DOI: 10.1007/978-3-642-38427-1_43

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