The Effect of Xbrl Adoption, Disclosure Quality, Firm Size, and Stock Trading Volume on Information Asymmetry
Year: 2025
Type: article
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
Author: Journal of Theoretical and Applied Information Technology
Language: English
Topic: Financial Reporting and XBRL
Subfield: Management Information Systems
Domain: Social Sciences
Open Access status: hybrid
OpenAlex ID: W6950130350
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