XBRL implementation and post-earnings-announcement drift : the impact of state ownership in China
Year of publication: |
2017
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Authors: | Chen, Songsheng ; Guo, Jun ; Tong, Xiaoxiao |
Published in: |
The journal of information systems : JIS ; a semiannual journal of the Information Systems Section of the American Accouting Association. - Sarasota, Fla. : [Verlag nicht ermittelbar], ISSN 0888-7985, ZDB-ID 1176427-2. - Vol. 31.2017, 1, p. 1-19
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Subject: | XBRL | post-earnings-announcement drift | state-owned enterprise (SOE) | government ownership | Öffentliches Unternehmen | Public enterprise | China | Eigentümerstruktur | Ownership structure | Corporate Governance | Corporate governance | Ankündigungseffekt | Announcement effect | Privatisierung | Privatization |
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