{"id":"https://openalex.org/W2769307298","doi":"https://doi.org/10.18276/frfu.2017.88/1-28","title":"THE IMPACT OF XBRL ADOPTION ON INFORMATION ASYMMETRY IN CAPITAL MARKET","display_name":"THE IMPACT OF XBRL ADOPTION ON INFORMATION ASYMMETRY IN CAPITAL MARKET","publication_year":2017,"publication_date":"2017-01-01","ids":{"openalex":"https://openalex.org/W2769307298","doi":"https://doi.org/10.18276/frfu.2017.88/1-28","mag":"2769307298"},"language":"pl","primary_location":{"id":"doi:10.18276/frfu.2017.88/1-28","doi":"https://doi.org/10.18276/frfu.2017.88/1-28","is_oa":true,"landing_page_url":"https://doi.org/10.18276/frfu.2017.88/1-28","pdf_url":"https://wnus.edu.pl/frfu/file/article/view/4114.pdf","source":{"id":"https://openalex.org/S4306535821","display_name":"Zeszyty Naukowe Uniwersytetu Szczeci\u0144skiego. Finanse, Rynki Finansowe, Ubezpieczenia","issn_l":"1733-2842","issn":["1733-2842","2300-4460","2450-7741"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":"cc-by-sa","license_id":"https://openalex.org/licenses/cc-by-sa","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Zeszyty Naukowe Uniwersytetu Szczeci\u0144skiego Finanse Rynki Finansowe Ubezpieczenia","raw_type":"journal-article"},"volume":null,"type":"article","is_traditional":true,"indexed_in":["crossref"],"open_access":{"is_oa":true,"oa_status":"diamond","oa_url":"https://wnus.edu.pl/frfu/file/article/view/4114.pdf","any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5027343784","display_name":"Katarzyna Klimczak","orcid":"https://orcid.org/0000-0002-6002-1167","observed_orcids":["https://orcid.org/0000-0002-6002-1167"]},"institutions":[{"id":"https://openalex.org/I18193975","display_name":"SGH Warsaw School of Economics","ror":"https://ror.org/032cph770","country_code":"PL","type":"education","lineage":["https://openalex.org/I18193975"]}],"countries":["PL"],"is_corresponding":true,"raw_author_name":"Katarzyna Klimczak","raw_affiliation_strings":["Szko\u0142a G\u0142\u00f3wna Handlowa w Warszawie"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Szko\u0142a G\u0142\u00f3wna Handlowa w Warszawie","institution_ids":["https://openalex.org/I18193975"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":["https://openalex.org/A5027343784"],"corresponding_institution_ids":["https://openalex.org/I18193975"],"apc_list":null,"apc_paid":null,"fwci":0.4143,"has_fulltext":true,"cited_by_count":1,"citation_normalized_percentile":{"value":0.75217947,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":{"min":89,"max":93},"biblio":{"volume":"88","issue":null,"first_page":"293","last_page":"301"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T13794","display_name":"Financial Reporting and XBRL","score":0.9990000128746033,"subfield":{"id":"https://openalex.org/subfields/1404","display_name":"Management Information Systems"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T13794","display_name":"Financial Reporting and XBRL","score":0.9990000128746033,"subfield":{"id":"https://openalex.org/subfields/1404","display_name":"Management Information Systems"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.0005000000237487257,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T10047","display_name":"Financial Markets and Investment Strategies","score":0.00019999999494757503,"subfield":{"id":"https://openalex.org/subfields/2003","display_name":"Finance"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/xbrl","display_name":"XBRL","score":0.9779999852180481},{"id":"https://openalex.org/keywords/information-asymmetry","display_name":"information asymmetry","score":0.9350000023841858},{"id":"https://openalex.org/keywords/capital-markets","display_name":"capital markets","score":0.8560000061988831},{"id":"https://openalex.org/keywords/accounting-standards","display_name":"accounting standards","score":0.8050000071525574},{"id":"https://openalex.org/keywords/financial-statement-disclosure","display_name":"financial statement disclosure","score":0.5509999990463257},{"id":"https://openalex.org/keywords/empirical-studies-review","display_name":"empirical studies review","score":0.43299999833106995}],"concepts":[{"id":"https://openalex.org/C2777264242","wikidata":"https://www.wikidata.org/wiki/Q959950","display_name":"XBRL","level":2,"score":0.7544834613800049},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.4664890766143799},{"id":"https://openalex.org/C178550888","wikidata":"https://www.wikidata.org/wiki/Q2043282","display_name":"Business administration","level":1,"score":0.4507383108139038},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.23051708936691284}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.18276/frfu.2017.88/1-28","doi":"https://doi.org/10.18276/frfu.2017.88/1-28","is_oa":true,"landing_page_url":"https://doi.org/10.18276/frfu.2017.88/1-28","pdf_url":"https://wnus.edu.pl/frfu/file/article/view/4114.pdf","source":{"id":"https://openalex.org/S4306535821","display_name":"Zeszyty Naukowe Uniwersytetu Szczeci\u0144skiego. Finanse, Rynki Finansowe, Ubezpieczenia","issn_l":"1733-2842","issn":["1733-2842","2300-4460","2450-7741"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":"cc-by-sa","license_id":"https://openalex.org/licenses/cc-by-sa","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Zeszyty Naukowe Uniwersytetu Szczeci\u0144skiego Finanse Rynki Finansowe Ubezpieczenia","raw_type":"journal-article"}],"best_oa_location":{"id":"doi:10.18276/frfu.2017.88/1-28","doi":"https://doi.org/10.18276/frfu.2017.88/1-28","is_oa":true,"landing_page_url":"https://doi.org/10.18276/frfu.2017.88/1-28","pdf_url":"https://wnus.edu.pl/frfu/file/article/view/4114.pdf","source":{"id":"https://openalex.org/S4306535821","display_name":"Zeszyty Naukowe Uniwersytetu Szczeci\u0144skiego. Finanse, Rynki Finansowe, Ubezpieczenia","issn_l":"1733-2842","issn":["1733-2842","2300-4460","2450-7741"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":"cc-by-sa","license_id":"https://openalex.org/licenses/cc-by-sa","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Zeszyty Naukowe Uniwersytetu Szczeci\u0144skiego Finanse Rynki Finansowe Ubezpieczenia","raw_type":"journal-article"},"sustainable_development_goals":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":true,"grobid_xml":true},"content_urls":{"pdf":"https://content.openalex.org/works/W2769307298.pdf","grobid_xml":"https://content.openalex.org/works/W2769307298.grobid-xml"},"referenced_works_count":17,"referenced_works":["https://openalex.org/W20508922","https://openalex.org/W1517364321","https://openalex.org/W1591606556","https://openalex.org/W1925835849","https://openalex.org/W1939266606","https://openalex.org/W1974828855","https://openalex.org/W2010370161","https://openalex.org/W2078461908","https://openalex.org/W2085538322","https://openalex.org/W2095522696","https://openalex.org/W2113832851","https://openalex.org/W2158189573","https://openalex.org/W2158615992","https://openalex.org/W2162193110","https://openalex.org/W2523170239","https://openalex.org/W3121479878","https://openalex.org/W3124409822"],"related_works":["https://openalex.org/W2232829114","https://openalex.org/W2010370161","https://openalex.org/W2318112869","https://openalex.org/W7206468617","https://openalex.org/W2321700049","https://openalex.org/W3154757114","https://openalex.org/W1591606556","https://openalex.org/W4387529006","https://openalex.org/W4315836553","https://openalex.org/W4408362917"],"abstract_inverted_index":{"Cel":[0],"\u2013":[1,20,41,59],"Przegl\u0105d":[2],"oraz":[3,26,30,64,76],"analiza":[4],"wynik\u00f3w":[5,31],"bada\u0144":[6,44,82],"empirycznych":[7,33,45,85],"po\u015bwi\u0119conych":[8],"wp\u0142ywowi":[9],"standardu":[10,49,68],"XBRL":[11,36,50,69],"na":[12,15,37,51,55,70,73,78],"asymetri\u0119":[13,38,71],"informacyjn\u0105":[14,72],"rynku":[16,56,74],"kapita\u0142owym.":[17,57],"Metodologia":[18],"badania":[19],"Na":[21],"potrzeby":[22],"artyku\u0142u":[23],"dokonano":[24],"przegl\u0105du":[25],"por\u00f3wnania":[27],"za\u0142o\u017ce\u0144,":[28],"metodologii":[29],"dotychczasowych":[32],"weryfikacji":[34],"wp\u0142ywu":[35,67],"informacyjn\u0105.":[39],"Wynik":[40],"Wi\u0119kszo\u015b\u0107":[42],"przeprowadzonych":[43],"potwierdza":[46],"wp\u0142yw":[47],"zastosowania":[48],"zmniejszenie":[52],"asymetrii":[53],"informacyjnej":[54],"Oryginalno\u015b\u0107/warto\u015b\u0107":[58],"W":[60],"artykule":[61],"zasygnalizowano":[62],"wieloaspektowo\u015b\u0107":[63],"z\u0142o\u017cono\u015b\u0107":[65],"problemu":[66],"kapita\u0142owym":[75],"wskazano":[77],"konieczno\u015b\u0107":[79],"prowadzenia":[80],"dalszych":[81],"teoretycznych":[83],"i":[84],"w":[86],"tym":[87],"obszarze.":[88]},"counts_by_year":[{"year":2017,"cited_by_count":1}],"updated_date":"2026-10-16T09:59:22.235173","created_date":"2017-12-04T00:00:00"}