The Effect of Mandatory Adoption of XBRL on Internal Capital Market Efficiency
碩士 === 國立成功大學 === 財務金融研究所碩士在職專班 === 103 === This paper investigates the effect of the eXtensible Business Reporting Language (XBRL) mandate on internal capital market efficiency. Prior studies suggest that value destruction in multi-segment firms is due to misallocation of internal capital. Internal...
| Main Authors: | , |
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| Other Authors: | |
| Format: | Others |
| Language: | zh-TW |
| Published: |
2015
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| Online Access: | http://ndltd.ncl.edu.tw/handle/95490870393809650038 |