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Does XBRL adoption reduce information asymmetry?

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Cited by:

  1. L. C. Baran & T. H. D. King, 2014. "S&P 500 Index reconstitutions and information asymmetry," Applied Financial Economics, Taylor & Francis Journals, vol. 24(11), pages 777-791, June.
  2. Wafa Sassi & Hakim Ben Othman & Khaled Hussainey, 2024. "The determinants of eXtensible Business Reporting Language (XBRL) adoption: a cross-country study," International Journal of Disclosure and Governance, Palgrave Macmillan, vol. 21(2), pages 175-192, June.
  3. Shan, Yuan George & Troshani, Indrit & Richardson, Grant, 2015. "An empirical comparison of the effect of XBRL on audit fees in the US and Japan," Journal of Contemporary Accounting and Economics, Elsevier, vol. 11(2), pages 89-103.
  4. Leonel Arango Vásquez & Eduardo Alexander Duque Grisales & Germán Horacio Cardona Vélez, 2014. "La teoría de la agencia en la industria del capital riesgo: mecanismos de alineación de intereses," Escenarios: Empresas y Territorio, Institución Universitaria ESUMER, January.
  5. Taipaleenmäki, Jani & Ikäheimo, Seppo, 2013. "On the convergence of management accounting and financial accounting – the role of information technology in accounting change," International Journal of Accounting Information Systems, Elsevier, vol. 14(4), pages 321-348.
  6. Ryan D. Leece & Todd P. White, 2017. "The effects of firms’ information environment on analysts’ herding behavior," Review of Quantitative Finance and Accounting, Springer, vol. 48(2), pages 503-525, February.
  7. He Xiao, 2022. "How does air pollution affect corporate information environment?," Journal of Financial Research, Southern Finance Association;Southwestern Finance Association, vol. 45(4), pages 987-1016, December.
  8. Jean-François Gajewski & Li Li, 2015. "Can Internet-Based Disclosure Reduce Information Asymmetry?," Post-Print halshs-01497381, HAL.
  9. Saiful Azam, 2014. "Perceived Environmental Factors And The Intention To Adopt A Standard Business Reporting Facility: A Survey Of Australian Corporate Cfos," Asian Academy of Management Journal of Accounting and Finance (AAMJAF), Penerbit Universiti Sains Malaysia, vol. 10(2), pages 147-173.
  10. Doukas, John A. & Zhang, Rongyao, 2020. "Corporate managerial ability, earnings smoothing, and acquisitions," Journal of Corporate Finance, Elsevier, vol. 65(C).
  11. Hossain, Md Miran & Mammadov, Babak & Vakilzadeh, Hamid, 2024. "Friends in media: Implications of media connections for analyst forecast optimism," International Review of Financial Analysis, Elsevier, vol. 93(C).
  12. André Gräning & Carsten Felden & Maciej Piechocki, 2011. "Status Quo and Potential of XBRL for Business and Information Systems Engineering," Business & Information Systems Engineering: The International Journal of WIRTSCHAFTSINFORMATIK, Springer;Gesellschaft für Informatik e.V. (GI), vol. 3(4), pages 231-239, August.
  13. Adel Ali Yassin Alzyoud & Umair Ahmed & Mahmoud Radhwan Hussein Alzgool & Munwar Hussain Pahi, 2020. "Leaders¡¯ Emotional Intelligence and Employee Retention: Mediation of Job Satisfaction in the Hospitality Industry," International Journal of Financial Research, International Journal of Financial Research, Sciedu Press, vol. 11(3), pages 1-17, June.
  14. Gajewski, Jean-François & Li, Li, 2015. "Can Internet-based disclosure reduce information asymmetry?," Advances in accounting, Elsevier, vol. 31(1), pages 115-124.
  15. Henderson, Dave & Sheetz, Steven D. & Trinkle, Brad S., 2012. "The determinants of inter-organizational and internal in-house adoption of XBRL: A structural equation model," International Journal of Accounting Information Systems, Elsevier, vol. 13(2), pages 109-140.
  16. Zhang, Ping & Wang, Yiru, 2023. "The bright side of analyst coverage on corporate innovation: Evidence from China," International Review of Financial Analysis, Elsevier, vol. 89(C).
  17. Hyunjung Nam & Won Gyun No & Youngsu Lee, 2017. "Are Commercial Financial Databases Reliable? New Evidence from Korea," Sustainability, MDPI, vol. 9(8), pages 1-23, August.
  18. Indrit Troshani & Nick Rowbottom, 2021. "Digital Corporate Reporting: Research Developments and Implications," Australian Accounting Review, CPA Australia, vol. 31(3), pages 213-232, September.
  19. Alex Frino & Riccardo Palumbo & Pierangelo Rosati, 2023. "Does information asymmetry predict audit fees?," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 63(2), pages 2597-2619, June.
  20. Teruaki Hayashi & Hiroki Sakaji & Hiroyasu Matsushima & Yoshiaki Fukami & Takumi Shimizu & Yukio Ohsawa, 2021. "Data Combination for Problem-Solving: A Case of an Open Data Exchange Platform," The Review of Socionetwork Strategies, Springer, vol. 15(2), pages 521-534, November.
  21. Cacciolatti, Luca & Wan, Tingting, 2013. "A Study of Small Business Owners’ Personal Characteristics and the Use of Marketing Information in the Food and Drink Industry: A Resource-Based Perspective," International Journal on Food System Dynamics, International Center for Management, Communication, and Research, vol. 3(2), pages 1-14, January.
  22. Roberto Di Pietra & Stefano Zambon & Andrea Tenucci, 2022. "Book Review. Nicola Dalla Via, XBRL for Business Reporting: Reference Framework, Network Analysis, and New Trends, FrancoAngeli, 2020," FINANCIAL REPORTING, FrancoAngeli Editore, vol. 2022(2), pages 141-146.
  23. Songsheng Chen & Jun Guo & Qingqing Liu & Xiaoxiao Tong, 2021. "The impact of XBRL on real earnings management: unexpected consequences of the XBRL implementation in China," Review of Quantitative Finance and Accounting, Springer, vol. 56(2), pages 479-504, February.
  24. Jap Efendi & Jin Dong Park & Chandra Subramaniam, 2016. "Does the XBRL Reporting Format Provide Incremental Information Value? A Study Using XBRL Disclosures During the Voluntary Filing Program," Abacus, Accounting Foundation, University of Sydney, vol. 52(2), pages 259-285, June.
  25. Berlinger, Edina & Lilla Keresztúri, Judit & Lublóy, Ágnes & Vőneki Tamásné, Zsuzsanna, 2022. "Press freedom and operational losses: The monitoring role of the media," Journal of International Financial Markets, Institutions and Money, Elsevier, vol. 77(C).
  26. Diego Valentinetti & Michele A. Rea, 2013. "XBRL for Financial Reporting: Evidence on Italian GAAP versus IFRS," Accounting Perspectives, John Wiley & Sons, vol. 12(3), pages 237-259, September.
  27. Carsten Felden, 2011. "Characteristics of XBRL adoption in Germany," Metrika: International Journal for Theoretical and Applied Statistics, Springer, vol. 22(2), pages 161-186, December.
  28. Zhenyang Bai & Manabu Sakaue & Fumiko Takeda, 2014. "The Impact of XBRL Adoption on the Information Environment: Evidence from Japan," The Japanese Accounting Review, Research Institute for Economics & Business Administration, Kobe University, vol. 4, pages 49-74, December.
  29. Omar Ikbal Tawfik1 & Ahmad Faisal Hayek & Ahnaf Ali Al-Smadi, 2017. "The Extend of Applying the Extensible Business Reporting Language at Jordanian Industrial Companies," International Review of Management and Marketing, Econjournals, vol. 7(1), pages 66-75.
  30. Nicola Moscariello & Michele Pizzo & Dmytro Govorun & Alexander Kostyuk, 2019. "Independent minority directors and firm value in a principal–principal agency setting: evidence from Italy," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 23(1), pages 165-194, March.
  31. Yoshiaki Fukami, 2021. "Open and Clarified Process of Compatibility Standards for Promoting Data Exchange," The Review of Socionetwork Strategies, Springer, vol. 15(2), pages 535-555, November.
  32. Valentinetti, Diego & Rea, Michele A., 2012. "IFRS Taxonomy and financial reporting practices: The case of Italian listed companies," International Journal of Accounting Information Systems, Elsevier, vol. 13(2), pages 163-180.
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