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An empirical investigation on the impact of XBRL adoption on information asymmetry: Evidence from Europe
16 references·16 citing·43 second hopsampled
An empirical investigation on the impact of XBRL adoption on information asymmetry: Evidence from Europe (2016)An empirical investigation on the impact …A method for taxonomy development and its application in information systems (2012)A method for taxonomy develop…Do liquidity measures measure liquidity?☆ (2009)Do liquidity measures measure…Liquidity of emerging markets (2005)Liquidity of emerging marketsInformation Technology Relatedness, Knowledge Management Capability, and Performance of Multibusiness Firms1 (2005)Information Technology Relate…Does Search-Facilitating Technology Improve the Transparency of Financial Reporting? (2004)Does Search-Facilitating Tech…Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature (2001)Information asymmetry, corpor…Analyst Coverage and Intangible Assets (2001)Analyst Coverage and Intangib…The Economic Consequences of Increased Disclosure (2000)The Economic Consequences of …The Economic Consequences of Increased Disclosure (1999)The Economic Consequences of …Stock Performance and Intermediation Changes Surrounding Sustained Increases in Disclosure* (1999)Stock Performance and Interme…A New Estimate of Transaction Costs (1999)A New Estimate of Transaction…Liquidity and stock returns: An alternative test (1998)Liquidity and stock returns: …Technology investment and business performance (1997)Technology investment and bus…Market microstructure and securities values: Evidence from the Tel Aviv Stock Exchange (1997)Market microstructure and sec…A RESOURCE-BASED PERSPECTIVE ON CORPORATE ENVIRONMENTAL PERFORMANCE AND PROFITABILITY. (1997)A RESOURCE-BASED PERSPECTIVE …Disclosure Policy, Information Asymmetry, and Liquidity in Equity Markets* (1995)Disclosure Policy, Informatio…The implementation of IFRS electronic financial reporting – XBRL and usefulness of financial information: evidence from Jordanian finance industry (2025)The implementation of IFRS el…RETRACTED: From traditional to digital: the role of XBRL adoption in improving financial statements transparency (2024)RETRACTED: From traditional t…The role of XBRL adoption on enhancing transparency of information disclosure: A case study of Jordanian financial companies (2023)The role of XBRL adoption on …RegTech in public and private sectors: the nexus between data, technology and regulation (2022)RegTech in public and private…Impact of XBRL adoption on financial reporting quality: a global evidence (2022)Impact of XBRL adoption on fi…A Broader Perspective on eXtensible Business Reporting Language (XBRL) in Earnings Management Research (2022)A Broader Perspective on eXte…The roles of XBRL and processed XBRL in 10‐K readability (2021)The roles of XBRL and process…The impact of mandatory adoption of XBRL on firm’s stock liquidity: a cross-country study (2021)The impact of mandatory adopt…eXtensible Business Reporting Language (XBRL): A Review and Implications for Future Research (2021)eXtensible Business Reporting…Boosting Sustainability in Healthcare Sector through Fintech: Analyzing the Moderating Role of Financial and ICT Development (2021)Boosting Sustainability in He…Twenty years of XBRL: what we know and where we are going (2020)Twenty years of XBRL: what we…The impact of XBRL on real earnings management: unexpected consequences of the XBRL implementation in China (2020)The impact of XBRL on real ea…Digital corporate reporting and value relevance: evidence from the US and Japan (2020)Digital corporate reporting a…Effectivness of the Adoption of the XBRL Standard in the Indian Banking Sector (2019)Effectivness of the Adoption …Does XBRL disclosure management solution influence earnings release efficiency and earnings management? (2019)Does XBRL disclosure manageme…Sites of translation in digital reporting (2018)Sites of translation in digit…The magical number seven, plus or minus two: Some limits on our capacity for processing information. 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this work references cited by second hop· second hop is a sample of the most-cited connections

References

  • 2001Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature7,391 cited
  • 1997A RESOURCE-BASED PERSPECTIVE ON CORPORATE ENVIRONMENTAL PERFORMANCE AND PROFITABILITY.4,813 cited
  • 2000The Economic Consequences of Increased Disclosure2,369 cited
  • 1999The Economic Consequences of Increased Disclosure2,101 cited
  • 1999Stock Performance and Intermediation Changes Surrounding Sustained Increases in Disclosure*1,882 cited
  • 2009Do liquidity measures measure liquidity?☆1,425 cited
  • 1999A New Estimate of Transaction Costs1,340 cited
  • 1998Liquidity and stock returns: An alternative test1,318 cited
  • 1995Disclosure Policy, Information Asymmetry, and Liquidity in Equity Markets*1,183 cited
  • 2012A method for taxonomy development and its application in information systems1,142 cited
  • 2001Analyst Coverage and Intangible Assets1,078 cited
  • 2005Information Technology Relatedness, Knowledge Management Capability, and Performance of Multibusiness Firms1867 cited
  • 2005Liquidity of emerging markets838 cited
  • 1997Market microstructure and securities values: Evidence from the Tel Aviv Stock Exchange652 cited
  • 2004Does Search-Facilitating Technology Improve the Transparency of Financial Reporting?

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531 cited
  • 1997Technology investment and business performance369 cited
  • Cited by

    • 2022RegTech in public and private sectors: the nexus between data, technology and regulation72 cited
    • 2021eXtensible Business Reporting Language (XBRL): A Review and Implications for Future Research63 cited
    • 2021Boosting Sustainability in Healthcare Sector through Fintech: Analyzing the Moderating Role of Financial and ICT Development54 cited
    • 2022Impact of XBRL adoption on financial reporting quality: a global evidence46 cited
    • 2020Twenty years of XBRL: what we know and where we are going41 cited
    • 2020Digital corporate reporting and value relevance: evidence from the US and Japan38 cited
    • 2022A Broader Perspective on eXtensible Business Reporting Language (XBRL) in Earnings Management Research37 cited
    • 2018Sites of translation in digital reporting35 cited
    • 2019Does XBRL disclosure management solution influence earnings release efficiency and earnings management?33 cited
    • 2025The implementation of IFRS electronic financial reporting – XBRL and usefulness of financial information: evidence from Jordanian finance industry25 cited
    • 2020The impact of XBRL on real earnings management: unexpected consequences of the XBRL implementation in China25 cited
    • 2021The impact of mandatory adoption of XBRL on firm’s stock liquidity: a cross-country study23 cited
    • 2023The role of XBRL adoption on enhancing transparency of information disclosure: A case study of Jordanian financial companies22 cited
    • 2021The roles of XBRL and processed XBRL in 10‐K readability21 cited
    • 2024RETRACTED: From traditional to digital: the role of XBRL adoption in improving financial statements transparency21 cited
    • 2019Effectivness of the Adoption of the XBRL Standard in the Indian Banking Sector21 cited