Finanse, Rynki Finansowe, Ubezpieczenia

Previously: Zeszyty Naukowe Uniwersytetu Szczecińskiego. Finanse, Rynki Finansowe, Ubezpieczenia

ISSN: 2450-7741     eISSN: 2300-4460    OAI    DOI: 10.18276/frfu.2017.88/1-28
CC BY-SA   Open Access 

Issue archive / 4/2017
Wpływ standardu XBRL na asymetrię informacyjną na rynku kapitałowym
(THE IMPACT OF XBRL ADOPTION ON INFORMATION ASYMMETRY IN CAPITAL MARKET)

Authors: Katarzyna Klimczak
Szkoła Główna Handlowa w Warszawie
Keywords: XBRL information asymmetry capital market
Data publikacji całości:2017
Page range:9 (293-301)
Cited-by (Crossref) ?:

Abstract

Purpose – Review and analysis of the results of empirical studies devoted to the in uence of XBRL on information asymmetry in the capital market. Design/methodology/approach – For the purpose of the article an overview and comparison of the assumptions, methodology and results of existing empirical veri cation of the impact of XBRL on information asymmetry was conducted. Findings – Most empirical studies con rm the impact of the XBRL application on the reduction of information asymmetry in the capital market. Originality/value – The article indicated the complexity of the issue and suggested the need for further theoretical and empirical research in this area.
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