THE EFFECT OF XBRL ADOPTION, DISCLOSURE QUALITY, FIRM SIZE, AND STOCK TRADING VOLUME ON INFORMATION ASYMMETRY

This study investigates the impact of XBRL adoption, disclosure quality, firm size, and stock trading volume on information asymmetry. The research employs purposive sampling on 24 companies listed in the LQ45 index on the IDX from 2017 to 2020. Using quantitative methods and multiple linear regression models, the study finds that XBRL adoption and disclosure quality significantly affect information asymmetry, while firm size and stock trading volume do not. These findings highlight the critical role of technological adoption and transparency in reducing informational disparities in capital markets

Publication Details

Journal
Zenodo (CERN European Organization for Nuclear Research)
Published
2025-02-15
DOI
https://doi.org/10.5281/zenodo.15781318
Primary Topic
Financial Reporting and XBRL
Type
article
Field-Weighted Citation Impact
0.00
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article

THE EFFECT OF XBRL ADOPTION, DISCLOSURE QUALITY, FIRM SIZE, AND STOCK TRADING VOLUME ON INFORMATION ASYMMETRY

Zenodo (CERN European Organization for Nuclear Research)
Financial Reporting and XBRL
article

THE EFFECT OF XBRL ADOPTION, DISCLOSURE QUALITY, FIRM SIZE, AND STOCK TRADING VOLUME ON INFORMATION ASYMMETRY

article en

Abstract

This study investigates the impact of XBRL adoption, disclosure quality, firm size, and stock trading volume on information asymmetry. The research employs purposive sampling on 24 companies listed in the LQ45 index on the IDX from 2017 to 2020. Using quantitative methods and multiple linear regression models, the study finds that XBRL adoption and disclosure quality significantly affect information asymmetry, while firm size and stock trading volume do not. These findings highlight the critical role of technological adoption and transparency in reducing informational disparities in capital markets

Zenodo (CERN European Organization for Nuclear Research)
Openalex Percentile: Top 36%
Financial Reporting and XBRL
DOIOpen Access PDFOpenAlex
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THE EFFECT OF XBRL ADOPTION, DISCLOSURE QUALITY, FIRM SIZE, AND STOCK TRADING VOLUME ON INFORMATION ASYMMETRY · Zenodo (CERN European Organization for Nuclear Research) (2025) | TGRS Research Map | TGRS