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題名:Does Inline XBRL Reduce Short-term Information Asymmetry among Investors? Evidence from Taiwan
書刊名:中華會計學刊
作者:顏如君王大維連鑫
作者(外文):Yen, Ju-chunWang, David TaweiLien, Sing
出版日期:2021
卷期:17:2
頁次:頁269-307
主題關鍵詞:網頁內嵌式XBRL資訊不對稱買賣價差Inline XBRLInformation asymmetryBid-ask spread
原始連結:連回原系統網址new window
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  • 被引用次數被引用次數:期刊(0) 博士論文(0) 專書(0) 專書論文(0)
  • 排除自我引用排除自我引用:0
  • 共同引用共同引用:3
  • 點閱點閱:5
期刊論文
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2.Hodge, Frank D.、Kennedy, Jane J.、Maines, Laureen A.(2004)。Does search-facilitating technology improve the transparency of financial reporting?。Accounting Review,79(3),687-703。  new window
3.Gray, G. L.、Miller, D. W.(2009)。XBRL: Solving real-world problems。International Journal of Disclosure and Governance,6(3),207-223。  new window
4.Kim, Joung W.、Lim, Jee-Hae、No, Won Gyun(2012)。The effect of first wave mandatory XBRL reporting across the financial information environment。Journal of Information System,26(1),127-153。  new window
5.Pinsker, Robert、Li, Shaomin(2008)。Costs and benefits of XBRL adoption: Early evidence。Communications of the ACM,51(3),47-50。  new window
6.Yoon, Hyungwook、Zo, Hangjung、Ciganek, Andrew P.(2011)。Does XBRL adoption reduce information asymmetry?。Journal of Business Research,64(2),157-163。  new window
7.Drake, M. S.、Roulstone, D. T.、Thornock, J. R.(2012)。Investor information demand: evidence from Google searches around earnings announcements。Journal of Accounting Research,50(4),1001-1040。  new window
8.Blankespoor, E.、Miller, G. S.、White, H. D.(2014)。The role of dissemination in market liquidity: Evidence from firms' use of twitter。The Accounting Review,89(1),79-112。  new window
9.Anderson, M. J.(1988)。A comparative analysis of information search and evaluation behavior of professional and non-professional financial analysts。Accounting, Organizations and Society,13(5),431-446。  new window
10.Liu, C.、Wang, T.、Yao, L. J.(2014)。XBRL's impact on analyst forecast behavior: An empirical study。Journal of Accounting and Public Policy,33(1),69-82。  new window
11.Yen, J. C.、Wang, T.(2015)。The association between XBRL adoption and market reactions to earnings surprises。Journal of Information Systems,29(3),51-71。  new window
12.Rennekamp, Kristina(2012)。Processing Fluency and Investors' Reactions to Disclosure Readability。Journal of Accounting Research,50(5),1319-1354。  new window
13.Healy, Paul M.、Hutton, Amy P.、Palepu, Krishna G.(1999)。Stock Performance and Intermediation Changes Surrounding Sustained Increases in Disclosure。Contemporary Accounting Research,16(3),485-520。  new window
14.Amiram, D.、Owens, E.、Rozenbaum, O.(2016)。Do information releases increase or decrease information asymmetry? New evidence from analyst forecast announcements。Journal of Accounting and Economics,62(1),121-138。  new window
15.林靖傑、吳琮璠、莊素增(20150100)。強制以XBRL申報財務報告能否降低資訊不對稱?。會計評論,60,1-33。new window  延伸查詢new window
16.Boone, A. L.、White, J. T.(2015)。The Effect of Institutional Ownership on Firm Transparency and Information Production。Journal of Financial Economics,117(3),508-533。  new window
17.Ashbaugh, H.、Johnstone, K. M.、Warfield, T. D.(1999)。Corporate Reporting on the Internet。Accounting Horizons,13(3),241-257。  new window
18.Glosten, Lawrence R.、Milgrom, Paul R.(1985)。Bid, ask and transaction prices in a specialist market with heterogeneously informed traders。Journal of Financial Economics,14(1),71-100。  new window
19.Zhang, Dayong、Hu, Min、Ji, Qiang(2020)。Financial markets under the global pandemic of COVID-19。Finance Research Letters,36。  new window
20.Debreceny, Roger S.、Farewell, Stephanie、Piechocki, Maciej、Felden, Carsten、Gräning, André(2010)。Does it add up? Early evidence on the data quality of XBRL filings to the SEC。Journal of Accounting and Public Policy,29(3),296-306。  new window
21.Bagnoli, M.、Wang, T.、Watts, S. G.(2014)。How do corporate websites contribute to the information environment? Evidence from the U.S. and Taiwan。Journal of Accounting and Public Policy,33(6),596-627。  new window
22.Albulescu, C. T.(2020)。COVID-19 and the United States financial markets' volatility。Finance Research Letters。  new window
23.Bartley, J.、Chen, A. Y. S.、Taylor, E. Z.(2011)。A comparison of XBRL filings to corporate 10-Ks-Evidence from the voluntary filing program。Accounting Horizons,25(2),227-245。  new window
24.Basoglu, K. A.、White, C. E. Jr.(2015)。Inline XBRL versus XBRL for SEC reporting。Journal of Emerging Technologies in Accounting,12(1),189-199。  new window
25.Blankespoor, E.(2019)。The impact of information processing costs on firm disclosure choice: Evidence from the XBRL mandate。Journal of Accounting Research,57(4),919-967。  new window
26.Blankespoor, E.、deHaan, E.、Marinovic, I.(2020)。Disclosure processing costs, investors' information choice, and equity market outcomes: A review。Journal of Accounting and Economics,70(2/3)。  new window
27.Debreceny, R. S.、Farewell, S. M.、Piechocki, M.、Felden, C.、Gräning, A.、d'Eri, A.(2011)。Flex or break? Extensions in XBRL disclosures to the SEC。Accounting Horizons,25(4),631-657。  new window
28.Efendi, J.、Park, J. D.、Smith, L. M.(2014)。Do XBRL filings enhance informational efficiency? Early evidence from post-earnings announcement drift。Journal of Business Research,67(6),1099-1105。  new window
29.Eleswarapu, V. R.、Venkataraman, K.(2006)。The impact of legal and political institutions on equity trading costs: A cross-country analysis。The Review of Financial Studies,19(3),1081-1111。  new window
30.Fehle, F.(2004)。Bid-ask spreads and institutional ownership。Review of Quantitative Finance and Accounting,22,275-292。  new window
31.Hoitash, R.、Kogan, A.、Vasarhelyi, M. A.(2006)。Peer‐based approach for analytical procedures。AUDITING: A Journal of Practice,25(2),53-84。  new window
32.Janvrin, D. J.、No, W. G.(2012)。XBRL implementation: A field investigation to identify research opportunities。Journal of Information Systems,26(1),169-197。  new window
33.Jensen, R. E.、Xiao, J. Z.(2001)。Customized financial reporting, networked databases, and distributed file sharing。Accounting Horizons,15(3),209-222。  new window
34.Li, S.、Nwaeze, E. T.(2015)。The association between extensions in XBRL disclosures and financial information environment。Journal of Information Systems,29(3),73-99。  new window
35.Li, S.、Nwaeze, E. T.(2018)。Impact of extensions in XBRL disclosure on analysts' forecast behavior。Accounting Horizons,32(2),57-79。  new window
36.Wang, T.、Wen, C. Y.、Seng, J.(2014)。The association between the mandatory adoption of XBRL and the performance of listed state-owned enterprises and non-state-owned enterprises in China。Information & Management,51,336-346。  new window
37.周濟群(20120200)。XBRL在各領域的應用現況。會計研究月刊,315,82-90。  延伸查詢new window
38.Lang, Mark H.、Lundholm, Russell J.(1996)。Corporate Disclosure Policy and Analyst Behavior。The Accounting Review,71(4),467-492。  new window
39.Antweiler, Werner、Frank, Murray Z.(2004)。Is All That Talk Just Noise? The Information Content of Internet Stock Message Boards。The Journal of Finance,59(3),1259-1294。  new window
40.Chiyachantana, C. N.、Jiang, C. X.、Taechapiroontong, N.、Wood, R. A.(2004)。The impact of Regulation Fair Disclosure on information asymmetry and trading: An intraday analysis。The Financial Review,39(4),549-577。  new window
41.Debreceny, Roger S.、Chandra, Akhilesh、Cheh, John J.、Guithues-Amrhein, Denise、Hannon, Neal J.、Hutchison, Paul D.、Janvrin, Diane、Jones, Roberta A.、Lamberton, Barbara、Lymer, Andy、Mascha, Maureen、Nehmer, Robert、Roohani, Saeed、Srivastava, Rajendra P.、Trabelsi, Samir、Tribunella, Thomas、Trites, Gerald、Vasarhelyi, Miklos A.(2005)。Financial reporting in XBRL on the SEC's EDGAR system: A critique and evaluation。Journal of Information Systems,19(2),191-210。  new window
42.Ettredge, Michael、Richardson, Vernon J.、Scholz, Susan(2002)。Dissemination of Information for Investors at Corporate Web Sites。Journal of Accounting and Public Policy,21(4/5),357-369。  new window
43.Francis, Jennifer、Hanna, J. Douglas、Philbrick, Donna R.(1998)。Management communications with securities analysts。Journal of Accounting and Economics,24(3),363-394。  new window
44.Kross, W.、Ro, B.、Schroeder, D.(1990)。Earnings expectations: The analysts' information advantage。The Accounting Review,65(2),461-476。  new window
45.Lang, M. H.、Lundholm, R. J.(1993)。Cross-sectional determinants of analyst ratings of corporate disclosures。Journal of Accounting Research,31(2),246-271。  new window
46.Lee, Charles M. C.、Ready, Mark J.(1991)。Inferring Trade Direction from Intraday Data。Journal of Finance,46(2),733-746。  new window
47.Leuz, Christian、Verrecchia, Robert E.(2000)。The Economic Consequences of Increased Disclosure。Journal of Accounting Research,38(Suppl.),91-124。  new window
48.Maines, Laureen A.、McDaniel, Linda S.(2000)。Effects of comprehensive-income characteristics on nonprofessional investors' judgments: The role of financial-statement presentation format。The Accounting Review,75(2),179-207。  new window
49.Roulstone, D. T.(2003)。Analyst following and market liquidity。Contemporary Accounting Research,20(3),551-578。  new window
50.Bushee, Brian J.、Matsumoto, Dawn A.、Miller, Gregory S.(2003)。Open versus Closed Conference Calls: The Determinants and Effects of Broadening Access to Disclosure。Journal of Accounting and Economics,34(1/3),149-180。  new window
51.Brown, Stephen、Hillegeist, Stephen A.、Lo, Kin(2004)。Conference Calls and Information Asymmetry。Journal of Accounting and Economics,37(3),343-366。  new window
研究報告
1.Clarke, J.、Shastri, K.(2000)。On information asymmetry metrics。University of Pittsburgh。  new window
其他
1.Correia, S.(2015)。Singletons, cluster-robust standard errors and fixed effects: A bad mix,Duke University。  new window
2.SEC。Inline XBRL filing of tagged data,https://www.sec.gov/rules/proposed/2017/33-10323.pdf。  new window
 
 
 
 
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