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Does XBRL adoption reduce information asymmetry?

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References

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1993A Model of Intertemporal Asset Prices Under Asymmetric Information714 cited

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1989Voluntary Corporate Disclosure by Swedish Companies631 cited

Cited by

2019A Systematic Literature Study to Unravel Transparency Enabled by Open Government Data: The Window Theory167 cited
2011On the Convergence of Management Accounting and Financial Accounting - The Role of Information Technology in Accounting Change166 cited
2012The Effect of First Wave Mandatory XBRL Reporting across the Financial Information Environment154 cited
2012The determinants of inter-organizational and internal in-house adoption of XBRL: A structural equation model153 cited
2013XBRL’s impact on analyst forecast behavior: An empirical study144 cited
2014Twitter-Based Dissemination of Corporate Disclosure and the Intervening Effects of Firms' Visibility: Evidence from Australian-Listed Companies123 cited
2016Digitally unified reporting: how XBRL-based real-time transparency helps in combining integrated sustainability reporting and performance control112 cited
2016Risk management and firm value: recent theory and evidence110 cited
2016An empirical investigation on the impact of XBRL adoption on information asymmetry: Evidence from Europe102 cited
2017Integrated Reporting in an Internet and Social Media Communication Environment: Conceptual Insights102 cited
2014An Integrative Review and Synthesis of XBRL Research in Academic Journals92 cited
2015Can Internet-based disclosure reduce information asymmetry?87 cited
2013Do XBRL filings enhance informational efficiency? Early evidence from post-earnings announcement drift84 cited
2020Corporate Managerial Ability, Earnings Smoothing, and Acquisitions83 cited
2023The bright side of analyst coverage on corporate innovation: Evidence from China70 cited
2018Information‐Processing Costs and Breadth of Ownership68 cited