Wpływ standardu XBRL na asymetrię informacyjną na rynku kapitałowym
The Impact of XBRL Adoption on Information Asymmetry in Capital Market

Summary/Abstract: Purpose – Review and analysis of the results of empirical studies devoted to the influence 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 verification of the impact of XBRL on information asymmetry was conducted. Findings – Most empirical studies confirm 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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