In June 2018, the Securities and Exchange Commission mandated that companies begin using Inline eXtensible Business Reporting Language (iXBRL) when submitting financial information. iXBRL integrates XBRL data into HTML-formatted annual reports to enhance accessibility and usefulness for investors. The researchers investigate whether iXBRL improves the efficiency of information dissemination and reduces information asymmetry compared to the traditional XBRL system.